403(b) plan currently does not have provision for employer discretionary contribution. Employer would like to add provision for 2008. Can the 403b plan be amended by March 15, 2009 to allow for 2008 plan year employer contribution??

Strange as it may seem there is no prohibition on adopting a provision retroactive to a prior year in a 403b plan because there is no 403b analog to restrictions on adoption of retroactive amendments similar to the 401b rules for qualified plans. An amendment retroactive to 2008 could be adopted after March 15, 2009. Since there was no requirement under the IRS regs that a 403b plan even have a written document for plan years prior to 2009 how could there be a prohibition on adoption of a retroactive amendment for 2008?

This would only apply prior to 2009 correct? Under the final regs, plans must comply in operation to their provisions even if the document has not yet been signed.
Would a non electing church plan, where a document is not required under final regs, be able to still retroactively amend??