Can we amend EACA plan mid year

[jkharvey]

Is it permissible to amend an EACA plan mid year to add discretionary match and profit sharing contributions? How about to change entry date and Normal Retirement age?

[MWeddell]

Yes, it is permissible. These are discretionary amendments, so the deadline is the last day of the plan year in which the amendments are effective. You'd have to made sure that the entry date and normal retirement age change were not retroactive cutbacks.

There's been ample discussion on these boards about mid-year amendments for 401(k) safe harbor plans, but it sounds like that doesn't apply in your case.

[jkharvey]

Thank you. Yes, I find plenty of information about the safe harbor plans, but not just the EACA. I understand the concept for the safe harbor plans and the "pass" that they get on testing, etc and thought that perhaps it did not apply to the EACA since there are fewer compliance advantages associated with the plan.