SIMPLE IRAs require a plan sponsor provide either a 2% contribution or a 3% match to eligible participants. While it is possible to reduce the match, the decision to do so must be made 60 days before start of a new plan year. Neither 3% match nor 2% contribution can be suspended or reduced mid-year. The IRS says that employer must make the contributions promised employees in the SIMPLE IRA plan notice. So, no real relief for SIMPLEs at this point, unless the legislators intervene later.