Eliminated safe harbor match and now discretionary match

[WCC]

A calendar year 401k plan began on January 1 with an enhanced safe harbor match (100% on 4%) with a plan year calculation. Due to Covid, the match was eliminated. Notices were properly sent and the match was funded through the date it was eliminated which was May 31. 

The plan sponsor is in a better position now and wants to fund a match for the entire year as was originally promised. Obviously the safe harbor match cannot come back, but they want to fund a plan year match of 100% on the first 4% for the entire year. The document allows for a discretionary match on the plan year, but my question is this:

If a discretionary match is funded, do we have two match formulas (1) safe harbor from January 1 - May 31 and (2) discretionary match from January 1 - December 31? Is there a doubling effect of the match or can the safe harbor deposit be counted toward the discretionary match formula? We don't want to inadvertently create a doubling of the match from January 1 - May 31. Nor do we want to amend to a fixed match from June - December because participants who maxed out early will be "shorted" match. The document does not seem to address this and the document provider has referred us to outside council. 

Thank you

[Luke Bailey]

Why don't you just draft a formula match that says each person's match for the year is, e.g., dollar for dollar up to 4% of comp, less whatever they got in the first quarter. That way everyone ends up with 4% for the year.