I believe companies do not offer ginormous 401k matching because 401k plans can't be too "top-heavy". So for that to work, the less compensated at the company

I believe companies do not offer ginormous 401k matching because 401k plans can't be too "top-heavy". So for that to work, the less compensated at the company have to contribute a lot. http://www.irs.gov/Retirement-Plans/Plan-Sponsor/401(k)-Resource-Guide-Plan-Sponsors-401(k)-Plan-Overview http://www.irs.gov/Retirement-Plans/Plan-Sponsor/401(k)-Reso... Other employer contributions. If the plan document permits, the employer can make additional contributions (other than matching contributions) for participants, including participants who choose not to contribute elective deferrals to the 401(k) plan. If the 401(k) plan is top-heavy, the employer may be required to make minimum contributions on behalf of certain employees. In general, a plan is top-heavy if the account balances of key employees exceed 60% of the account balances of all employees. The rules relating to the determination of whether a plan is top-heavy are complex. Please refer to section 1.416-1 of the Income Tax Regulations for the rules describing how to determine whether a plan is top-heavy. NOTE: I am not an accountant or lawyer.