417(e)&401(a)(4)

[Draper55]

in a combo plan, can the stability and or lookback periods be changed without any

testing implication under 401(a)(4)?? Could the stability and lookback periods be considered a brf?? any thoughts are appreciated...I am trying to eat up some surplus...

[SoCalActuary]

You might get some benefit from this as a short-term fluctuation, but you get better mileage with amending the plan assumption. Good luck and remember to give the greater of the old and new values for a year.