A company has a 401(k) with a discretionary pay period match. They chose to stop the match at the beginning of the 2003 plan year due to financial constraints. They are now condsidering re-starting the match.

1. Is there an issue restarting the match mid-year if is is a pay-period match?

2. Other than having a problem with prior year testing - i.e. the 2003 ACP of the NHCE's was -0%- is there any reason the HCE's can't share in the match. I would think they have to get the match - except it will be refunded/forfeited due to "prior year testing - unless we amend the plan to current year testing.