The Company has a Cash or Deferred Arrangement Agreement (“CODA”), which satisfies the requirements of Section 401(k) of the Internal Revenue Code.  This defined contribution retirement plan covers substantially all employees.  Participants can elect to have up to the maximum percentage allowable of their salaries reduced and contributed to the plan.  The Company may make matching contributions equal to a discretionary percentage of the participants’ elective deferrals.  In 2014 and in 2013, the Company matched 25% of the first 6% of the participants’ elective deferrals.  The balance of funds forfeited by former employees from unvested employer matching contribution accounts may be used to offset current and future employer matching contributions. The Company may also make additional contributions to all eligible employees at its discretion.  The Company did not make additional contributions during 2014 or 2013.  Expenses for matching contributions for the years ended December 31, 2014 and 2013 were $15,634 and $26,648, respectively.