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EMPLOYEE BENEFIT PLANS

We have defined contribution

401

(k) plans for our employees who work in the U.S. All permanent employees of inTEST Corporation, inTEST EMS LLC, Temptronic Corporation (“Temptronic”) and inTEST Silicon Valley Corporation who are at least

years of age are eligible to participate in the inTEST Corporation Incentive Savings Plan. We match employee contributions dollar for dollar up to

10%

of the employee's annual compensation, with a maximum limit of

$5.

Employer contributions vest ratably over

four

years. Matching contributions are discretionary. For the

three

and

six

months ended

June 30, 2019,

we recorded

$92

and

$282

of expense for matching contributions, respectively. For the

three

and

six

months ended

June 30, 2018

we recorded

$84

and

$205

of expense for matching contributions, respectively.

All permanent employees of Ambrell are immediately eligible to participate in the Ambrell Corporation Savings & Profit Sharing Plan (the "Ambrell Plan") upon employment and are eligible for employer matching contributions after completing

one

year of service, as defined in the Ambrell Plan. The Ambrell Plan allows eligible employees to make voluntary contributions up to

100%

of compensation, up to the federal government contribution limits. We make a matching contribution of

25%

of each employee's contributions up to a maximum of

of such employee's annual compensation. For the

three

and

six

months ended

June 30, 2019,

we recorded

$14

and

$37

of expense for matching contributions, respectively. For the

three

and

six

months ended

June 30, 2018

we recorded

$10

and

$36

of expense for matching contributions, respectively