This excerpt taken from the NCEM DEF 14A filed Apr 5, 2007.
Retirement Benefits. The Company sponsors the Nevada Chemicals, Inc. 401k Profit Sharing Plan (the 401(k) Plan) for its eligible employees and the eligible employees of Cyanco, a partially-owned subsidiary of the Company. Dr. Day participates in the 401(k) Plan. As an independent contractor, Mr. Gauger was not eligible to participate in the 401(k) Plan. The 401(k) Plan is a broad-based, tax-qualified retirement plan under which eligible employees, including Dr. Day, may make annual pre-tax salary reduction contributions subject to the various limits imposed under the Internal Revenue Code of 1986, as amended (the Code). During 2006, we made a matching contribution for those employees eligible to participate in the plan (all employees after their initial year of service) equal to 50% of the amount contributed by the employee, up to a matching contribution cap equal to 3% of the employees compensation. In April 2007, our matching contribution was increased to 100% of the employees contribution, again subject to a cap equal to 3% of the employees compensation. The Company and its subsidiaries do not maintain any other pension or retirement plans.