Based on a new Profit Sharing/401k Council of America survey, 403(b) plan sponsors took significant steps toward managing their plans for the last three years, even in this down economy and new regulations.

Seventy-three percent of 403(b) are unchanged regarding employer contributions to their plans, and 40 percent of those that suspended matches are reinstating them, finds the survey, which is sponsored by the Principal Financial Group.

"We saw real stability in the midst of volatility as 403(b) plans began restoring employer matches at the same rates as 401(k) plans," says David Wray, PSCA president. "We also saw a significant increase in employee education as 403(b) sponsors helped employees focus on rebuilding. That may explain why these plans also report increased participation."