This excerpt taken from the SBAC 8-K filed Apr 13, 2006.
17. 401(k) Savings and Investment Plan
The Company sponsors a contributory 401(k) Savings and Investment Plan covering all employees who meet length of service requirements. The Company matches 50% of the employees contributions up to a maximum Company contribution of 3% of the employees wages. The 401(k) expense for each of the years ended December 31, 2005, 2004 and 2003, was approximately $0.1 million. In January 2005, the Companys 401(k) plan became part of a multiemployer 401(k) plan sponsored by Cequel.