Many businesses are quietly restoring plans to match a portion of their employees' 401(k) contributions.

About half of the companies that suspended matches will be restoring them in 2010, says Byron Beebe , U.S. retirement market leader at Hewitt Associates.

The majority of employers never expected to make the suspension permanent, says Mr. Beebe. Already, some big companies, including American Express Co. and Motorola Inc., have announced that they would reinstate suspended matches in 2010.

Until recently, many employers have offered up to 6% of gross pay. Some companies are considering offering a lower match or using a tiered approach, which takes into account a person's length of employment.

Additionally, more companies are planning to make the match dependent on the company's profitability. Companies may also choose to distribute benefits at year-end, which means employees could miss out on the distribution if they leave before then.

About a quarter of the companies surveyed in August by Watson Wyatt expected to reinstate the match within the next six months; another 24% planned to do so within the next year. A similar trend occurred when the economy slipped after the dot-com bust.