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As we get close to the end of the year, I have a couple of GUST prototype plans that adopted the 3% non-elective ADP safe-harbor contribution. This provision is coded into the adoption agreement. However, the clients, who are top-heavy, for 2005, are interested in changing to the matching (100% of the first 3% and then 50% of the next 2%, or possibly the enhanced 100% up to 4% formula) ADP safe-harbor in order to only award those employees who defer to the plan (they are aware that no other contributions, including forfeitures, can be allocated). What is the amendment procedure?

Thanks for any replies.

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