Amending Plan to Exclude HCEs From SHNEC

Plan currently provides that all participants receive a SHNEC.  The 100% owner wants to make a PS contribution but the test results are destroyed because her participating daughters are getting a SHNEC - would there be any BRF issues if the plan is amended to just give the NHCEs a SHNEC?  I can't recall if BRFs are ever an issue if it's just the HCEs that would ever get affected by an amendment.  Thanks in advance for any assistance.

Maybe look at restructuring, 1.401(a)(4)-9, if you have enough NHCEs. Otherwise known as component plan testing.

Amend the plan prospectively to exclude HCEs from safe harbor. An amendment to exclude HCEs from something would not be a discriminatory amendment.