Answer :
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In this scenario, when Samantha's new employer offers a retirement matching program, the most likely form of investment they would offer is a **401(k) plan**.
Here's why:
1. **401(k) plans** are commonly offered by employers as a way for employees to save for retirement while receiving contributions from their employer, known as a "matching program."
2. Contributions to a 401(k) plan are made pre-tax, allowing employees to save for retirement while potentially lowering their taxable income.
3. The employer matching program enhances the benefits of a 401(k) by providing additional funds to help grow the employee's retirement savings.
Therefore, based on the information provided, a 401(k) plan is the most likely form of investment that Samantha's employer would offer with a retirement matching program.