Eliminating or Changing a Fixed Matching Formula

Last week we discussed ways to freeze or eliminate a safe harbor match. Eliminating or Reducing a Plan's Matching Formula discusses the issues related to eliminating or reducing a fixed matching contribution formula by providing 3 FAQs:

1. May an employer eliminate or reduce a fixed matching contribution formula in a traditional 401(k) plan mid-year? If so, will the employer need to fund the match through the date of the amendment?
   
2. If an employer eliminates a match (fixed or discretionary) in a traditional 401(k) plan must it provide a notice to the participants?
   
3. If an employer with a discretionary match provides a communication (e.g., notice) informing the participants of the match it will make the for the plan year, may the employer ignore the communication and not provide the match?