How should we go about correcting a situation where there was a double-transmission of an employee deferral file when the error is not found until months later? The money was never actually deferred by a participant, but was posted to the participants account? If we do not use a "negative contribution", would it be acceptable to use an excess contribution transaction? Would it be okay that a trust statement shows more deferral contributions than those that were actually deferred by participants as long as there was a part of the trust statement that showed "corrective contributions" under the appropriate heading?