tax deduction for self-employed

[Beemer]

A client has adopted an amendment to their plan in 2008 changing the contribution for 2007. The contribution is deductible in 2008. In the aggregate for all participants, contributions are less than 25% of compensation. However, when preparing a partner's 1040, the contribution on the 2008 return will exceed the 25% limit (adjusted for self-employment). Can the 2008 individual partner return include contributions for the 2007 & 2008 plan years, even if it exceeds that limit, or does it need to be carried forward to future years?

Thanks