Flexible Discretionary Match Formula

Flexible Discretionary Match, per the document definition the Employer has full discretion over the formula or formulas for allocating (with the exception of the allocation conditions noted in the document). Can the formula exclude a compensation type that is not excluded in the document?  For example, the plan only excludes Pre-Entry and Post-Severance leave cashouts Compensation.  Can the Employer's discretionary match formula exclude Bonuses?  Found several spots that indicated they could exclude Bonuses in the formula, if the match was definitely determinable and that the Administrator and Trustees were aware.   Just doesn't feel quite right.

Are you asking if the Employer chooses to have a discretionary match, then is the Employer able to specify the definition of Plan Compensation each year when instructing the discretionary match?

If this is your question, and the plan is using a pre-approved plan document, the very likely the answer is no.  Most pre-approved plans have a set of provisions applicable to the definition of Plan Compensation depending upon the type of contribution (elective deferrals, match, nonelective employer...).  These provisions will control what compensation is considered in the calculation of the match, the time period for determining the compensation, if pre-participation compensation is included, and any other provisions related compensation.