One time ceiling limit increase to process handful adjustments

Summary:

One of our accrual plan's ceiling limit is set to 24 hours and the plan accrues 24 hours each year on Jan 1. Due to some legal reasons, there are a handful of employees within this LE we need to adjust balances for previous year discrepancies - need to 24 hours.

What is the best way to process this adjustment given the current ceiling limit is 24 hours only? For your info, our accrual periods are every 2 weeks but this plan does NOT accrue anything until Jan 1. We want to make sure that we can do these adjustments and then ceiling limit is back to 24 so that no other employees (none of the employees we owe adjustment to) get more balances than they are supposed to.