Another Meaningful Benefit Question and -11(g) amendments

[Trekker]

In a Cash Balance Plan, very often we will amend retroactively to increase the staff (i.e., Non-HCE) group to pass 401(a)(26). This is permitted under Reg. 1.401(a)(4)-11(g).

Question: Instead of amending the hypothetical allocation for the Non-HCE group, may the credited interest rate be increased (retroactively), thereby increasing all allocations and passing the tests?

This is a calendar year plan. The Employer is under extension for fiing corporate return and wants the amendment to be effective 1/1/13.

Thanks for any insights.