10. RETIREMENT PLAN

We have a 401(k) Retirement Plan (the “Plan”) covering all employees over twenty-one years of age with at least one year of service. Under the terms of the Plan, we match 50% of the first 6% of the employee contribution. The Plan also includes provisions for various contributions which may be instituted at the discretion of the Board of Directors. The contribution made by the participant may not exceed 30% of the participant’s annual wages. We made no discretionary contributions under the plan in fiscal 2014 while our match of the employee contribution was suspended as part of our cost reduction efforts. The match of the employee contribution resumed at the beginning of fiscal 2015. Contribution expense was $152 and $1 in fiscal 2015 and 2014, respectively.