...is there any possibility that they ever would? And, more importantly, would the company ever retroactively match contributions made to traditional 401(k) plans if something like the Central States Pension Fund became insolvent and UPS finds a way to not take over the pension plan? Would this be possible, legal, or smart from their point of view and use the retroactive contributions as a tax loophole? Probably a stupid question that's totally out of the realm of any precedent or possibility. But I'm trying to decide if I should switch over contributions to the Prudential Roth 401(k) plan or start a new plan outside of work (like a Vanguard Roth IRA plan) for possibly lower fees than we pay now. Thoughts?