Amending Eligibility Retroactively in 0% MPP

[PensionPro]

We have a 0% MPPP where the owner and his spouse have rollover money. There are no other funds in the plan. The plan document should have been drafted to exclude all other employees but was not. The plan would like to file 5500-EZ rather than 5500-SF.

Can the document be amended retroactively as of 1/1/14 excluding all other employees (without filing under (VCP)? Seems that it should be okay as no employee is losing their 0% "accrued benefit."

Thanks!

[Doghouse]

Discussed before, right?

http://benefitslink.com/boards/index.php/topic/56931-freezing-0-money-purchase-plan/