In response to declining sales, at least 19 large companies have suspended or reduced their matching contributions to employee 401(k) plans, Boston College’s Center for Retirement Research reports.

Some companies, such as Dollar Thrifty Automotive Group Inc., Tulsa, Okla., stopped their contributions early in 2008, while others, such as Cushman & Wakefield, New York, announced their cut to start in January 2009.

Not all will cut contributions for all employees. Eastman Kodak, Rochester, N.Y. will suspend contributions beginning in January to half of its 14,000 workers. In contrast, Lee Enterprises Inc., Davenport, Iowa, says it will reduce its match and eliminate the profit-sharing component of its plan for the vast majority of its 7,600 workers.

Others suspending or reducing matching contributions include FedEx Corp., Denver, N.C.; Ford Motor Companies, Dearborn, Mich.; General Motors Corp., Pontiac, Mich.; and Resorts International Holdings L.L.C., Las Vegas.