Amend Plan Year - FSA?

[Zorro1k]

Employer with FSA wants to amend their plan year to match the insurance coverage year. This would result in a short plan year. What implications does this have for participant salary reduction elections? Should the election be pro-rated to match the short year? Should salary reductions be decreased? Thoughts?

[Flyboyjohn]

Assuming the short plan year is prospective (and not trying to close a year already in progress)shouldn't be a problem to amend the plan to specify the pro-rated amounts for the upcoming short year.

[Zorro1k]

What if they are trying to close a plan year in progress? I understand it is ill-advised but is it prohibited? I can't find anything that precludes the possibility.