415 limit - spin-off

[Guest Achilles]

A client of ours was a participating employer on the parent comapny's 401(k) plan in 2008. I don't know the exact date they ceased deferring under the parent comapny's plan, maybe around August 2008.

They started their own plan effective 10/1/2008.

Because the participants had a prior plan to contribute to, this new plan is like a spin-off or continuation of the plan they were a part of prior to 10/1/2008. Is their 2008 415 limit prorated or will each participant still be tested on their full 2008 contributions - to the old plan and their new one?

I know that if a plan was a true start-up, and had a short plan year, that the limits would be prorated, but I thought it might be different under a spin-off plan.

Thanks in advance.

[QDROphile]

The result would genarally be different in a spin off, but the particular facts are important.