This excerpt taken from the EBAY DEF 14A filed Apr 26, 2006.
PENSION PLAN AND OTHER RETIREMENT ARRANGEMENTS
We do not have any pension plan or deferred compensation plan for our U.S. employees, including our executive officers. We have a savings plan, which qualifies under Section 401(k) of the Internal Revenue Code. We contribute one dollar for each dollar a participant contributes, with a maximum contribution of $1,500 per employee (including our executive officers). Our non-U.S. employees are covered by various other savings plans, and in some cases, pension plans.