Mid year amendments but document not executed

[KimBoyd1105]

If a plan adds a match with a set formula mid year and begins deposits on a per payroll basis, but does NOT sign and execute the document - are the match contributions considered ineligible since the document was not properly executed and therefore Match contributions were not a feature of the plan?

Can I get a citation for the answer? Can't seem to find it. In my opinion it is an operational and document failure.

Thanks.

[ETA Consulting LLC]

IRC 401(a)(1)

Plans must operate pursuant to their written terms.

If it's not written (and executed) into the terms of the plan, then on what basis would you have for doing it?

Good Luck!

[Doghouse]

Is it really too late to amend the plan retroactive to the beginning of the year?