This excerpt taken from the BCSI 8-K filed May 15, 2006.
NOTE 9 EMPLOYEE BENEFIT PLAN
The Company sponsors a defined contribution plan (the Plan) in accordance with Section 401(k) of the Internal Revenue Code. The Plan is available to all regular employees of the Company. Eligible employees may elect to begin contributing the first of any month after their date of hire. Participants may contribute up to 25% of their compensation to the Plan, up to the annual maximum set by the Internal Revenue Service. The Company may make matching contributions based upon elective deferrals made by participants as well as nonelective contributions allocated to all employees eligible to participate in the Plan based upon eligible earnings. The Company has not contributed to the Plan to date. The Companys only expenses related to the Plan are administrative costs, which are not significant.