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I may not understand the question, but I think you are over-thinking this. If you are asking if the plan can be amended now to change the discretionary match provisions so that the match level that will be declared for the current year (for example, a 50% match on deferrals not in excess of 6% of comp) is applied for the year as a whole instead of being applied payroll-by-payroll, I don't see how that could be a cut-back, other than maybe a few pennies from rounding. If the match level is consistent for the year, how does someone get more match under a payroll-by-payroll calculation? Even if you did have a cut-back, your document likely has a provision like ours: "No amendment to the plan shall be effective to the extent that it has the effect of reducing a Participant's accrued benefit." I read that as saying a participant who would be cut-back by the amendment will receive the protected amount regardless of the amendment. If they get the larger of the pre-amendment or post amendment match for the current year, there is no cutback.

Find another broker! Really, you don't want to be doing business with someone who back dates documents!