What happens if employer refuses to contribute a SIMPLE Match, for his employees?

Is there an excise penalty he must pay? If yes, what IRS Form must he use to pay it?

Must the employees sue the employer to get the match ?

What punishment will be administered by the IRS ... upon the plan, on the employees, or on the employer, if the employer simply never contribues the match ?

The employer is a corp. The plan year is 2008. The match was due by 9/15/09. Is the employer allowed to contribute the match "now" (in Oct 2009)? I would think that a late match is better than no match at all.

Is there a penalty or ramiifications for contributing the match after its due date ?

I don't know if you're talking about a SIMPLE IRA or a SIMPLE 401(k).

There really is no deadline for making the match that subjects the employer to a penalty. The employer $$ are not plan assets until contributed, so there are no PT issues with a late employer contribution (except a late employer contribution of deferrals). Of course, the employer ought to make the match by the deadline, if any, in the doucument, or you risk potential plan disqualification--a contribution made beyond any plan deadline probably ought to be made through an EPCRS correction.

A late contribution may shift the contribution's deductibility to a different year and it requires that earnings also be contributed.