What type of plan often includes employer contributions equal to employees' contributions?

The most suitable answer is a 401(k) match because it specifically refers to a retirement plan where employers contribute to their employees' retirement savings, often matching the amount employees contribute up to a certain percentage or limit. This arrangement incentivizes employees to save for retirement, as the employer match effectively increases the overall contributions made to the individual's retirement account.

In contrast, a Roth IRA is an individual retirement account that allows individuals to make after-tax contributions, but it does not involve employer contributions. A pension plan, while also a retirement plan, typically provides a fixed benefit upon retirement rather than matching contributions. On the other hand, a health savings account (HSA) is intended for medical expenses and does not involve the same type of contribution matching as seen in retirement plans. Each of these alternatives serves different purposes and structures, making the 401(k) match the clear choice for employer contributions equal to employee savings.