Establish End of the Year 401(k) Plan

I have a potential client that is possibly looking to establish a 401(k) Plan before the end of this year. It is too late to make this a Safe Harbor Plan as we are past October 1st. Some time ago I recall reading about a method to maximize deferrals in the initial year using what I think was called the "popcorn" method. Has anyone ever heard of this? You would use this method in the initial year of the plan and then amend the plan the beginning of the following year making it a Safe Harbor. I might be totally off base on this one, but, I thought that I would ask. Either way, Happy Holidays to everyone.

I never heard it called the popcorn method but you can assume a 3% prior year NHCE rate and thus do 5% in the first year. 

I think that this is exactly what I was referring to. I found it in the Code under 401(k)(3)(E). Thanks for the help.