off calendar year Dep. Care fsa

If a group offers a DCFSA plan on an off calendar year (02/01-01/30), can an employee change payroll contributions so that his entire election amount ($5000) worth of contributions to be reported on his W-2 for the calendar year and stop contributions for the last month of the plan year (Jan)?  If allowed, will this impact the new plan year election amount? 

My non-expert opinion is no. There are certain exceptions in the regulations that allow election changes in various circumstances, but as far as I can tell, this isn't one of them.

This might help:    https://ttlc.intuit.com/questions/4166827-dependent-care-fsa-leftover