QMAC Amendment-Timing?

[justatester]

Plan has a 3 year vesting schedule for their match. The match is not available for hardship. Question; Can the admend the plan in 2014 to say that anyone hired prior to 12/31/2011 their match would be considered a QMAC and therefore 100% vested.

I am thinking no since the amendment does not really change any benefit as those participants would be 100% vested at this point. However, if they wanted to 100% vest anyone hire prior to 12/31/2012 that could work since you are actually providing an improved vesting schedule. In the second example, you could then use the match portion for those employees hired prior to 12/31/2012 as a QMAC and then test that portion in the ADP.