A 401(k) plan with match feature excludes commissions and bonuses as an eligible form of compensation. The plan would pass the compensation ratio testing. The plan year runs 01-01 to 12-31. Can the plan be amended prior to 01-01-2006 (i.e. November 1, 2005) to remove the compensation exclusions or would this be some type of cut-back?

The match is paid on a pay period basis and has no accrual requirements.

I think that cutback comes in when you have a set dollar amount available for allocation and the amendment changes how that amount would be allocated. If A made $25000 plus $25000 in commissions and B made $50000 and commissions were excluded in a profit sharing allocation, then B might get 2/3 of the pie. If you're allocating $9000, B would get $6,000 of that. If you later change the formula to include commissions, B would get only $4500. A cutback. If the change in the match formula will just cause the employer to contribute more then you shouldn't have cutback.