What 415 limits would applyfor a short limitation period (due to a change in limitation year) beginning and ending in 2002? Would the post-EGTRRA limits (pro-rated $40,000 and 100% of compensation) since the short limitation period begins on or after 1/1/02? Or would the pre-EGTRRA limits (pro-rated $35,000 and 25% of compensation) apply since the 415 limit applies based on the calendar year limit for the limtation year ending in that calendar year?