discretionary matching contributions - can they be changed once set by

[EGB]

401(k) plan has discretionary matching contribution - plan does not say who decides the contribution nor when the decision has to be made. In practice, the BOD set the match in December for the following plan year, beginning January 1. Match is allocated throughout the plan year. The plan contains a true-up provision for matching contributions. Can the BOD decide in June that they don't want to make any further matching contributions since the match is discretionary? Once match is made for the entire plan year, can the BOD decide not to true-up the match? The plan does not state that the true-up is discretionary,though the match is discretionary.