HCEs not receiving regular employer match

We have a smaller plan where the owners (only HCEs in the plan) decided not to put in the regular match for themselves but did fund for all of the NHCEs. Per the plan document, everyone is eligible for the match and the formula is discretionary each year.  Since the plan document does not specifically exclude the HCEs from the match, aren't they required to receive it even though they are HCEs?

If they are not excluded, then yes you have a failure to follow the terms of the Plan Document if they don't make the match.

1 hour ago, Lou S. said:

If they are not excluded, then yes you have a failure to follow the terms of the Plan Document if they don't make the match.

Is anyone going to put up a stink if the owners do not fund the match for themselves?

Did they do the Cycle 3 restatement yet?  Going forward, they can do a flexible discretionary match under which they can pick and choose who gets what match. Including not including themselves.