Hello again,
For SIMPLE IRA matching, is it possible to START with 1% matching and keep at 1% for the first 2 years and increase it later?
According to the form 5304, it appears to be possible to “reduce” , but it’s not clear if “starting with reduced matching” is possible. Thank you!

2 a Matching Contributions
(i) For each calendar year, the Employer will contribute a matching contribution to each eligible employee’s SIMPLE IRA equal to the
employee’s salary reduction contributions up to a limit of 3% of the employee’s compensation for the calendar year.
(ii) The Employer may reduce the 3% limit for the calendar year in (i) only if:
(1) The limit is not reduced below 1%; (2) The limit is not reduced for more than 2 calendar years during the 5-year period ending with the
calendar year the reduction is effective; and (3) Each employee is notified of the reduced limit within a reasonable period of time before the
employees’ 60-day election period for the calendar year (described in Article II, item 2a).