Plan has discovered that company match has been capped at $5500 ( 1/2 of 11,000 2002 limit) since 2002. There are two very highly compensated participants affected..one being the CEO. Any issue with making corrective contributions with earnings assuming that there are no ACP issues. The match is computed payroll by payroll and is 50 cents on the dollar up to 6%. Any assistance appreciated

As mentioned under EPCRS: whenever you are correcting plan defect, the plan should be put into the same position as if the error did not occur. Correcting plan defects does not apply exclusively to NHCEs. If this is the only correction, it appears that you may be able to correct this using Self-Correction (SCP).