Client was supposed to fund Safe Harbor Non-Elective for 2012. Small Plan, form 5500SF. Apparently doesn't have the funds to do so. listed the SHNE contribution on 2012 Form 5500 that should have been made. Now filing 5500-SF for 2013. Do I have to amend 2012 to remove the SHNE contribution or leave it as is? I know there are many other issues since it hasn't been funded but I'm just worried about the 5500 for the moment.