cash balance plan

[Gary]

a plan provides for int credits of 4%, but through annual amendments for many years keeps providing an annual credit of 8% or close to it.

s/ this be considered a permanent plan amendment and be required when projecting a terminating ee's account balance to 65 for accd ben purposes?

they also use one rate for active ees such as the 8% after each amendment, but a lower rate of 3.5% for inactives. this seems like a forfeiture in violation of section 411 and possibly a 411(b) backloading violation all in accord w/ 96-8.

any thoughts out there?