Short Plan Year solution to reinstating Safe Harbor mid-year?

[Guest Pennysaver]

Employer terminated safe harbor match only a few months into the plan year (currently a calendar-year plan). Employer now wishes to reinstate safe harbor match. Not possible to do this earlier than first day of next plan year pursuant to regulations. Employer wants to amend plan to provide for short plan year so it may then reinstate the safe harbor match as of the first day of the new off-calendar-year plan year. Other than the obvious disadvantages of increased administration costs, is there any statutory or regulatory reason why an employer may not use this approach to get safe harbor provisions back into its plan at a date earlier than it would otherwise be able to do?