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Nope. See 1.401(k)-2(b)(2)(vii)(C).

How about #24 under "Employee Benefit Issues" in Rev. Proc. 2007-56: A contribution to a qualified retirement plan (other than an individual retirement account) shall be deemed to have been made by the taxpayer on the last day of the preceding taxable year if the contribution is made on account of such taxable year and is made not later than the time prescribed for filing the return for such taxable year.

Yes, I think a partner can definitely have a 402(g) excess. If it is deposited to the deferral account, and it's too much, then it's an excess. Having said that, if the plan does have room for profit sharing or match or whatever and that "excess" could fund the other contribution for the partner, I'd have no problem telling the recordkeeper to just move it to another bucket. If it's intended to be a 401(k) only plan, then I think you you are stuck with it being a 402(g) excess.

You have to wonder, hearing some of the horror stories about rot, mold, whatever, if in the long run it sometimes isn't better to have a complete loss and just rebuild. No fun either way. But in the long run, it's just things - if everyone came through it alive and safe, the rest really doesn't ultimately matter. Still very stressful at best. We had a partial loss due to a fire 20+ years ago, and cleanup-repair of water/smoke damage was not enjoyable, but everyone safe (no one home but me at the time, and fire started in an outbuilding) and I got the pets out, so that's all that mattered. Like you, we considered ourselves very lucky. Since then, I've never griped about paying my homeowner's insurance premiums!