Can a purchasing company amend the plan of acquired company it continu

[Guest Thornton]

Company A maintains a 401(k) plan with a 9/30 plan year end. The plan has a mandatory 25% match, with 1,000 hours and last day accrual requirements. In May, Company B purchases Company A and elects to continue the Company A plan for at least the transition period for coverage testing, etc. Is Company B reguired to make the match, or can the plan be amended to a discretionary match because:

1) there is a last day requirement and no one has accrued the match,

2) the new sponsor can amend the plan as long as there are no 411 violations

3) some other reason.

Thanks