This excerpt taken from the PAET 8-K filed Feb 8, 2008.
Note 12. Employee Benefit Plan
The Company maintains two contributory retirement plan (the 401(k) Plans) for its employees (including executive officers) age 21 and over with at least three months of service with the Company. One 401(k) Plan covers employees with job titles of Director and above and provides that each participant may contribute up to 50% of his or her salary (not to exceed the annual statutory limit). The second 401(k) plan covers employees with job titles below Director. This plan allows matching contributions and as of May 1, 2007, the Company began matching 50% of the first 4% of each participants contribution in this plan. Prior to May 1, 2007, no matching contributions were made.