Excerpt: U.S. District Judge Paul L. Friedman of the U.S. District Court for the District of Columbia ruled that Landis Construction Co. was under no legal obligation to make the match of 3% of Nathan Lindell's earnings because the match payments were discretionary under the plan. Friedman added that the employer had produced a declaration by its chief executive officer and co-owner that the plan did not have an ongoing employer match but instead had a discretionary profit-sharing 3% paid after the end of the year.