Strike a MatchOffering company stock in your 401(k) plan can be risky business--learn how to avoid getting burned when playing with matches.

Matching employee contributions in company stock in a 401(k)plan sounds like a surefire move. You gain a competitive tool forattracting and retaining talent and give employees more of a stakein the company's future success. At the same time, you giveyour share price a boost and get a tax break on the contributionwithout having to tie up precious cash.

"I think it's an excellent idea--ifyou know whyyou're doing it," says Jeff Robertson, attorney withPortland, Oregon, corporate law firmBullivant Houser BaileyPC. But too often, he says, business owners are motivated bythe tax break and fail to protect themselves from the fiduciaryrisk.