This excerpt taken from the LOOP 10-K filed Mar 19, 2007.
(10) 401(k) Plan
Employees may participate in the Companys 401(k) Plan. Participating employees may contribute a portion of their salary to the Plan up to the maximum allowed by the federal tax guidelines. Beginning January 1, 2005 the Company matches employee contributions up to 4% of the employees salary. Employee and Company contributions are fully vested when contributed. The company contributed $0, $232,562, and $299,797 for the years ended December 31, 2004, 2005 and 2006, respectively.