My plan document has a fixed match at 25% of the first 4%. I found out that for 2001 and the first nine months of 2002 my old TPA was calculating the match at 50% of the first 4%.

For the last three months of 2002 I calculated the match becuase I changed TPA. I did the match based on the document formula.

Do I have to forfeit the excess match for 2001 and 2002? Can I do an amendment to the plan to change the match for 2001 and 2002 to 50% of the first 4%? I would rather amend the plan than mess with everyone's account.