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

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We are looking at taking over a 401(k) plan with a calendar limitation year and a 1/31 plan year. Testing and plan allocations have been based on calendar year compensation and deferrals.

The client is interested in amending to a Safe Harbor Match 401(k) as soon as possible. If the change is made 2/1/08 would the match formula be applied to the 2008 calendar year compensation or the compensation from 2/1/08 to 1/31/09?

Would the best approach be to have a short plan year ending 12/31/07, so that the limitation and plan year match?