Increase your match, but fail to amend plan. What to do, what to do.

[MR]

Lets say you have a 401(k) plan and the document says the match is 25% of deferrals up to 4 percent of pay. Beginning 1-1-00, you decide to increase the match to 50%. You notify the participants of the increase, but fail to amend your document. It is now September. You've been matching at 50% each month since January. Is it too late to amend the plan now? You've failed to follow the rules of the plan, but clearly all participants have benefitted. Is there an alternative to VCR or CAP? How about forfeiting the extra match for the HCE's? Opinions welcomed.

[actuarysmith]

Since we are within the "remedial amendment period" simply create an amendment with an appropriate effective date and get it signed.