401(k) Plan with Calendar Limitation Year and Fiscal Plan Year

[Guest geschaft]

We are looking at taking over a case with a 12/31 limitation year and a 1/31 Plan Year. 401(k) testing and contribution allocations have been based on the census data and deferral information for the 12/31 period.

The client is interested in changing to a safe harbor 401(k) plan.

If the change is made for the 2/1/08 Plan Year would the SH match be for payroll from 2/1/08 forward, even though the limitation year is 1/1/08 through 12/31/08.

If the client is agrees, would the best approach be to create a short plan year at 12/31/07 and have the plan and limitation year in sync?