Cash Balance has NRA = 60
401k plan has NRA =65

so, can the 401k NRA be amended after plan year end to NRA age 60?

Tom, ask the question you really want to ask. Of course it can be amended.

despite the fact it changes how the nondiscrim testing?
e.g. the IRS has said you can't change ADP testing (e.g. from prior to current year after the fact, etc)

Maybe I'm just feeling a bit obtuse this morning, but all I was saying was that it could be amended, not what the impact of the amendment might be.

If your question is: Can a plan that would otherwise have to use age 65 as the testing age for non-discrimination purposes be allowed to use age 60 by making an amendment after the end of the plan year to change one of the plans' NRA from 65 to 60? Then the answer is no, as you suspected. At least, IMO.

yeh, but you don't have a boss like I do that insists you can do such things.

Well, I have enough respect for her to say that if she believes it can be done, then there is a high likelihood she has it on good authority that it can be. Does she?

I'd say I would need a lot more convincing based on my 'limited' knowledge