Welcome as they are, the safe harbor rules won't turn stingy firms into Santa Clauses.

FORBES: Taxing Matters: Saving to the max

Note: Fidelity's plan doesn't allow loans and uses special "safe harbor" rules that require you to contribute 3% of earnings and, in most cases, to open the account by Oct. 1.

FORBES: Self-Employment

All people harbor both, but in some one rules more than the other.

FORBES: Segmentating On Fear And Lust