changing plan years, contribution limits for short plan year

[Lori H]

a 403(b) which currently runs 7-1 through 6-30 will be amending the plan to a calendar year effective 1-1-06. for the short plan year(7-1 through 12-31) will participant deferrals be limited to 402(g) based on deferrals from 1-1-05 through 12-31-05? or can they put in full 2005 py limit($14,000) since 2005 py will be a short plan year?

[WDIK]

It is my recollection that the limitation on deferrals under 402(g) is an individual limit and ties to the participant's taxable year (usually a calendar year) rather than to the plan's taxable period.