Another 11(g) Amendment question

[Trekker]

A Cash Balance Plan frequently amends to increase the hypothetical allocation to Non-HCEs in order to pass 401(a)(26). These amendments are adopted retroactively in accordance with Reg. 1.401(a)(4)-11(g). The required increase is not known until after testing is done at the end of the Plan Year.

Has anyone had an IRS agent reject these amendments, considering them part of a pattern of amendments being used to correct repeated failures?

11(g)(3)(vi) is cited.

Thanks.

ADDITION from Trekker -

Is the amendment for 401(a)(26) considered an amendment to a "Benefit, Right or Feature"? Is the hypothetical allocation in a CBP considered a BRF? The 11(g)(3)(vi) cite seems to refer to a pattern with BRF's,thus hope for this Plan's situation.