forfeiture question - amendment necessary?

[Gudgergirl]

Profit-sharing plan provides forfeitures are used to reduce the employer discretionary profit-sharing contribution.

Employer says - we want to provide that forfeitures are going to be allocated in same manner as profit-sharing contribution as an additional contribution and not used to reduce the employer contribution.

My question - do we really need to amend to provide this?

For example, employer has $150,000 set aside to make a contribution and also has $20,000 of forfeitures.

If the plan document is not amended, can't employer declare a $170,000 profit-sharing contribution and then reduce it by the amount of forfeitures to $150,000. A total contribution of $170,000 is made - $20k from forfeitures and $150k from the employer - achieving the same result without amending the plan?

[K2retire]

You are correct.