Rita opts to defer 8% of her $40,000 annual salary towards a 401(k) retirement plan, while her employer offers a matching contribution of 50% up to 6% of her compensation. Throughout the year, Rita contributes $3,200, and her employer matches with 3% ($1,200), resulting in a combined contribution of $4,400. Typically, employer matching contributions are subject to a cap, and in this scenario, the cap is set at 3%, constituting 50% of the maximum 6% contribution.