When does an employer have to decide whether it will make a discretionary matching contribution? I know when the match has to be made to get the deduction, but does the employer have to adopt an amendment or have a board resolution that provides for the match by the end of the plan year to which the match applies?

Wouldn't it be like discretionary PS contributions? Those are usually calculated after the end of the year and communicated to participants.

I believe profit sharing plans are required to have a definite pre-determined formula, so the only decision that has to be made is whether to make a contribution and how much. With a discretionary matching contribution, I don't believe any formula is set forth in the plan...at least not in any of the plans I have seen. I guess my question is whether this pre-determined formula requirement applies to matching contributions, which would seem to require an amendment by the end of the year.

I think it is the same as PS as long as you have the basic part in place. Example - PS is % of Comp. the % is finalized after year end. The Match would be $ on a % of deferral. Am thinking as long as you have been telling folks the % of deferral that will be matched - the amount of match can be decided later.

A formula has to be in the plan for purposes of allocating a discretionary matching contribution. It might be straight pro-rata, or pro-rata of the first "x" percent, but it has to be in there otherwise benefits are not definitely determinable.

The discretion is over how much, not how it is allocated.

Well in Randy's case that means that the plan says it will match the first 6% of deferrals. It doesn't have to say what the amount of match is.