Which plan requires an employer to make contributions that match employee contributions?

The correct choice is a 401(k) Plan because it typically involves employer contributions that match employee contributions, which is a key feature of this retirement savings plan. In a 401(k) Plan, employees can choose to contribute a portion of their paycheck before taxes are deducted, and many employers will offer to match these contributions up to a certain percentage or dollar amount. This matching contribution is an important incentivization for employees to participate in their retirement savings and can significantly enhance the growth potential of their retirement funds over time.

In contrast, a Traditional IRA and a Roth IRA do not require or involve employer contributions; these are individual retirement accounts that individuals typically fund on their own. Health Savings Accounts (HSAs) are also individual accounts and, while they may see employer contributions, the matching of contributions is not a standard requirement like it is with a 401(k) Plan. Therefore, the distinct feature of mandatory matching contributions by employers makes the 401(k) Plan the correct answer to this inquiry.