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Retirement Plan
12 Months Ended
Dec. 31, 2016
Retirement Plan

(6) Retirement Plan

Landstar sponsors an Internal Revenue Code section 401(k) defined contribution plan for the benefit of full-time employees who have completed one year of service. Eligible employees make voluntary contributions up to 75% of their base salary, subject to certain limitations. Landstar contributes an amount equal to 100% of the first 3% and 50% of the next 2% of such contributions, subject to certain limitations.

The expense for the Company-sponsored defined contribution plan included in selling, general and administrative expense was $2,074,000 in fiscal year 2016, $1,901,000 in fiscal year 2015 and $1,718,000 in fiscal year 2014.