Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8906-J. Nondiscrimination in matching contributions

(a) Accounts owned by employees.--An employee who owns an account shall have equal opportunity to receive a matching contribution from the employer.

(b) Duty of employers.--If an employer chooses to make matching contributions to employee-owned accounts for the purposes of claiming the tax credit, the employer shall make equal matching contributions during the tax year to any employee that either owns an account or chooses to open an account while employed by the employer.

(c) Rights of employees.--An employee who owns an account may voluntarily opt out of an employer matching contribution benefit during any tax year.  An employee who opts out of a matching contribution benefit from the employer during one tax year may elect to receive the matching contribution benefit during another succeeding tax year.