Things are looking up for 401(k) matches.

Over the past several years, as companies tightened their belts and slashed their budgets, many plan sponsors reduced or completely eliminated matching contributions to employee retirement accounts. But according to the 2011 Retirement Plan Survey by Grant Thornton, Drinker Biddle, and Plan Sponsor Advisors, 29 percent of companies plan to fully reinstate matching contributions some time in 2011. And though that still leaves 42 percent who will not be changing their match strategy (with 29 percent undecided), it seems that employers may be turning a corner in their financial decision making.

In recovery mode

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