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Like a situation where someone was paid an extra month and shouldn't have been (i.e. if they were on leave and should have stopped being paid; or were really terminated and shouldn't have been paid; or were overpaid based on incorrect hours data for hourly employees). I'm thinking those count as "mistakes".

I've gotten conflicting answers on this - but if someone is overpaid from a payroll perspective, and it causes an overpayment on a deferral and a match - Does the overpayment for both have to be put into the forfeiture/suspense account? Or can they be refunded back to the company as a mistake of fact?

It's not significant. Is this considered a mistake of fact refund?

If an employee received a match before they were eligible in the year prior (so before they met the 1 year requirement), can this be corrected? I'm not seeing anywhere details on this type of correction. Can it be put into a "suspense account" still even though it's crossed calendar years?