As the economy heats up and the job picture brightens, more small businessesare expected to add benefits like 401(k) plans to retain productive employees.About 410,000 small employers (ie, those with fewer than 100 employees) areexpected to have 401(k) plans in place this year, up 6.5% from last year. Thosenumbers don't include other retirement plan options like saving incentive matchplans for employee IRAs and simplified employee pension plans. According tostudies by the Employee Benefit Research Institute, the larger the company,the more likely it is that workers will be covered by a retirement plan. Two thirdsof employees in companies with more than 100 employees are offered plans,along with more than half of those who work for companies with 25 to 99employees. Only 25% of workers for companies with less than 10 employeeshave retirement benefits.