Employee Benefit Plans

3 Months Ended

Mar. 31, 2016

Employee Benefit Plans

Employee Benefit Plans

Note 13.  Employee Benefit Plans

In August 2015, the Company’s Compensation Committee and Board of Directors approved the termination of then existing Resorts and MTR Gaming 401(k) plans and the establishment of a new consolidated ERI 401(k) plan which was effective in January 2016. The plan covering the Company’s employees allows for an employer contribution up to 50 percent of the first four percent of each participating employee’s contribution, up to a maximum of $1,000, subject to statutory and certain other limits.