What is the typical 401(k) match in a small software company?

[Guest Judy BrownWescott]

Do companies who are not yet profitable (but close) offer a 401(k) match as a competitive recruiting tool in small high tech companies?

[LCARUSI]

Such companies (as you described) usually do not offer a fixed match. At most, they might offer a discretionary end-of-year match based on profitability during the year. The match would be determined at the end of the year. But these companies definitely don't want to be locked into a fixed commitment every year.

Also, I don't think a match would be much of an incentive as a recruiting tool. Employees who join such a company are probably seeking other potentially more profitable incentives, e.g. stock options.