Change from BOY val to EOY Val Date

[JAY21]

For 2008 I believe we can use any val date. We have a small plan that seems better suited for an EOY val than its current BOY val date. However, if we change it to a EOY valuation, is there any guidance on how to do the AFTAP for the first year of changing the valuation date ? Normally an EOY val AFTAP uses prior EOY valuation numbers (per technical corrections act; IRS guidance), but in this case, the prior year was a BOY valuation, can we still "look-back" to the prior year Schedule B for our AFTAP numbers given the prior year was a BOY valuation ?