Plan Restatement Date - implication on short plan year?

Say a plan that used calendar year for its plan year chooses to restate its plan as of a different date, also within the current year. Would this create a short plan year, or any other adverse affect?

Reason being is they want to reflect a certain change as of that date.

Meaning they make the effective date of the restatement 7/1 (for example), rather than 1/1?

No issue unless you change the plan year with the restatement. Also, just have to avoid changing stuff that can't be changed in a safe harbor plan. Otherwise no huge issues.

Bill - thanks for the confirmation.

Not a safe harbor plan.  The professional is moved from one professional firm to another earlier this year. No provisions changing, just want to reference the new ASG.