Note 9.       Employee Benefit Plan



The Company has a Simple Individual Retirement Account (IRA) plan for its employees.  Employees are eligible to participate in the plan if their compensation reaches certain minimum levels and are allowed to contribute up to a maximum of $15,500 annual compensation to the plan.  The Company has elected to match 100 percent of employee contributions to the plan up to a maximum of 3 percent of employee compensation for the years ended September 30, 2017, 2016, and 2015. Annual Company contributions were approximately $73,000,  $33,000, and $37,000 for the years ended September 30, 2017, 2016, and 2015, respectively.



In March 2014, the Company elected to contribute 3 percent into the personal pension schemes of certain senior U.K. employees.  Contributions for the years ended September 30, 2017, 2016, and 2015 were approximately $22,000,  $23,000, and $26,000, respectively.