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Note 12 - Employee Benefit Plans | 9 Months Ended
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Sep. 30, 2020
Notes to Financial Statements |
Retirement Benefits [Text Block] |
( 12 ) | EMPLOYEE BENEFIT PLANS
We have defined contribution 401 (k) plans for our employees who work in the U.S. All permanent employees of inTEST Corporation, EMS LLC, Temptronic and Silicon Valley who are at least 18 years of age are eligible to participate in the inTEST Corporation Incentive Savings Plan. We match employee contributions dollar for dollar up to 10% of the employee's annual compensation, with a maximum limit of $5. Employer contributions vest ratably over four years. Matching contributions are discretionary. For the three months and nine months ended September 30, 2020 we recorded $56 and $313 of expense for matching contributions, respectively. For the three months and nine months ended September 30, 2019 we recorded $53 and $335 of expense for matching contributions, respectively. All permanent employees of Ambrell are immediately eligible to participate in the Ambrell Corporation Savings & Profit Sharing Plan (the "Ambrell Plan") upon employment and are eligible for employer matching contributions after completing one year of service, as defined in the Ambrell Plan. The Ambrell Plan allows eligible employees to make voluntary contributions up to 100% of compensation, up to the federal government contribution limits. We will make a matching contribution of 25% of each employee's contributions up to a maximum of 2% of such employee's annual compensation. For the three months and nine months ended September 30, 2020 we recorded $17 and $49 of expense for matching contributions, respectively. For the three months and nine months ended September 30, 2019 we recorded $11 and $48 of expense for matching contributions, respectively.

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