Your own goals for maximizing savings. Stability of company and steadiness of cash flow. Your willingness to make a contribution on behalf of employees. Employee willingness to contribute towards their own retirement. Can maximize your contributions.
Employer can choose vesting schedule for matching contributions.
Matching contributions are optional. The employer can elect to match only deferrals of the non-highly compensated group. Must meet nondiscrimination test requirements. There are tests for both salary deferrals as well as any matching contributions. The employer may have to refund excess amounts to pass the test.