Is the Deficit Reduction Contribution of IRC 412(l) subject to pro-ration for a short plan year?

I found nothing on this point in Announcement 96-18 or Rev. Rul. 96-20 or Rev. Rul. 96-21. The following is Q&A 5 from the 1996 Gray Book. As always, the response is unofficial IRS guidance.

Are the additional funding charges to the funding standard account due to the deficit reduction contribution prorated for a short plan year?
How is the target percentage affected under the transition rule that limits the additional funding requirement to the amount needed to reach such target percentage?


RESPONSE
It would be consistent with prior guidance to prorate the additional funding charge determined on an annual basis.