Discontinuing a SH Match and impact on Vesting

Plan discontinued SH match in April of 2020 due to business hardship from Covid.  Never amended the plan to remove SH for 2020, 2021 or 2022.  Restarted match in May of 2022.  Plan filed a VCP to retro amend plan out of SH status for 2020-2022.  It was approved.  

How does this impact vesting?  The SH Match is 100% vested and the regular match has a 5 year schedule.  Is the match that was originally deposited as a "SH Match" considered fully vested under SH rules or no since the plan was "amended" to be Non-SH?  If deemed to be non-safe harbor could the also retro amend to make the match 100% vested?

When the match was made/allocated in part of 2020 it was a safe harbor match and required to be fully vested at that time. Subsequent events may have taken the plan out of safe harbor status but I don't think they change the nature/vesting of the contributions previously accrued. Regarding 2022 treatment, I would see what the VCP filing and amendment says.

For example, say a 3% SHNE plan is amended effective 7/1 to suspend the SH contribution. The plan is no longer SH and must do ADP testing, but that doesn't magically shift the fully vested 1/1-6/30 3% SHNE to profit sharing subject to vesting.

Through the discontinuance, the SH match must be 100% vested and cannot be cut back under 411 even if the Sponsor had to test the matching contributions in the ACP test because of the mid-year stop.

Any match made after the safe harbor halt would be subject to the Plan terms so RTD.