amending plan to add QNEC

[AKconsult]

I have an Employer that contributed a QNEC to the plan during 09 for the 09 calendar plan year. Their reason for doing so was to slightly increase the acct balances of the nonkeys so that the plan would not be top heavy for 2010. They gave the contribution in the form of a QNEC so they could also use it in the ADP test.

The problem is that the prototype document they are using has an option for QNECs but it wasn't chosen.

Is it possible to amend the plan now for 09 to add the QNEC? They don't want to have to go thru EPCRS. I suppose the only other option is to call the contribution a profit sharing contribution but then there is an issue because it didn't go to the keys and it can't be used in ADP test.