EGTRRA and Comp Limit

[Guest CRC02]

Is there any guidance out there regarding a plan's ability to increase the plan's compensation limit to the new limit of $200,000 after the EGTRRA compensation limit could have become effective with respect to the plan, particularly whether this causes a 401(a)(4) problem? I seem to recall seeing something saying that changing a plan's comp limit to the EGTRRA limit after the first plan year in which it could have been changed to the EGTRRA limit will be subject to 401(a)(4).