Excerpt: According to BusinessWeek, [IBM] is looking for ways to incorporate employee performance into 401(k) plans. The company already has a very generous 401(k) plan, especially in this environment, where many companies have cut back the degree to which they match employee contributions.... If it comes to pass, the beauty of the new proposition is that it appears to be a win-win solution. Employees who excel receive more company contributions, which will leave them with a heftier nest egg, come retirement. Employers will be paying out more, but only for exceptional performance, which should also be benefiting the company.  MORE >>