We have two cross-tested profit sharing plans that for their 2001 calendar plan year, want to retroactvely amend their discretionary contribution allocation formulas. In each case an addtional group would be 'carved out".

One will result in an addtional contribution for a Non-Highly Compensated Employee (over and above the 3% Safe Harbor contribution) and the other results in an additional contribution for a Highly Compensated Participant (over and above a 3% of pay across the board contribution). Neither employer has made a formal approval of the contribution for 2001.

Too late. You cannot do it now. The only thing you might be able to do is a corrective amendment under 1(401)(a)(4)(11)-(g) if the allocations under current document provisions fail 401(a)(4), and even then you have to give somebody more, not take something away.

Maybe you could have done what you propose pre-Erisa. Not now.