Flexible Discretionary match and employee allocation groups

All our plans with discretionary match are "rigid".  Now a client wants to apply different match formulas to different employee groups.  HCEs will get the lowest or no match so testing is likely not a problem.  So we will amend the plan to include a Flexible Discretionary Match.  The BPD (FIS-PPD) essentially says for the Flexible Discretionary Match that the Employer retains discretion over the formula(s) including the rate, the limit on deferrals subject to match, the match limit, the categories of employees who will receive the match, and the matching time period....except as otherwise elected in the Adoption Agreement (sounds like including specific provisions is optional).   I know about the notification requirement.

This client employer will declare and fund the match after the end of the year.  My question is - does the plan document require a description of the employee allocation groups, or are the groups totally flexible and discretionary from year to year.  (I realize ACP, discrim and coverage testing must pass.)  It seems the plan document does not have to say anything specific - no limit on deferrals matched, no match rate, no period and no mention of employee group descriptions.  Is this right?

Thank you!

Tom

Add on to my question - As for the notification requirement, can a separate notification be provided to each match allocation group?  The client would not want to provide a notification to everyone indicating the match formula applied to each of the employee groups.   And do you think it is possible to match individuals and not groups like a class-allocated PS provision - each person is an match allocation class? This assume they are NHCEs.  This would be very limited such as one deserving person getting a higher match than everyone else, or does it have to meet a business classification such as job description, location, division, etc?

You mention all NHCEs....my first reaction was to think of the match formula as a BRF issue.