There were late deferrals in 2017. The late deferrals were deposited into the plan during 2017 as well. The earnings on the late 2017 deferrals were deposited in 2018. The late deferrals were reported on the 2017 5500-SF. Should they also be reported on the 2018 5500-SF even though the late deferrals were deposited in the prior year (2017)? Is the deposit of late deferrals only considered corrected when the late earnings are deposited?