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Note 8 - Retirement Savings Plan
12 Months Ended
Dec. 31, 2021
Notes to Financial Statements  
Postemployment Benefits Disclosure [Text Block]

8.         Retirement Savings Plan

 

The Company has a retirement savings plan which qualifies as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code of 1986, as amended (“IRC”) (the “401(k) Plan”). The 401(k) Plan covers all employees of the Company who are over 21 years of age and is effective forty-five days following date of hire. Under the 401(k) Plan, participating employees are allowed to defer up to 100% of their pretax salary not to exceed the maximum IRC deferral amount. Company contributions to the 401(k) Plan are discretionary. The Company did not make a contribution to the retirement savings plan for the year ended December 31, 2021. The Company contribution for the year ended December 31, 2020, was $0.1 million.