Not sure how many of you were aware but IBM has returned to the standard industry practice of matching 401(k) contributions in each pay period instead of doing so at the end of the year.
https://retirementplans.vanguard.com/ekit/pages/ibm/enewsletter/index.html
Don't feel too thankful IBM though. This is just what other companies do anyway. It's not some special benefit IBM is giving its employees.
In my teams case it was paid out as a lump sum line item in the final severance direct deposit. After tax!! They felt we should be grateful for getting anything at all. But in reality it was IRS who got most of it not us.
I've always wondered how they accounted for the matching for employees that were RA'ed before December 31. Typically, a company would put that amount in escrow as it is technically due to the employees but where does it go when they lay off those people?