This excerpt taken from the WDC DEF 14A filed Sep 24, 2007.
We provide retirement benefits to our executive officers and other eligible employees under the terms of our tax-qualified 401(k) plan. Eligible employees may contribute up to 30% of their annual cash compensation up to a maximum amount allowed by the Internal Revenue Code. We make matching contributions to the 401(k) plan at the rate of 50% of all eligible salary deferrals by the participant, subject to a maximum annual limit of $2,000. These matching contributions vest over a five-year service period. Our executive officers participate in the 401(k) plan on substantially the same terms as our other participating employees. We do not maintain any defined benefit or supplemental retirement plans for our executive officers.