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TPA had designed a 401(k) with SHM for 2015. Client insisted on a 3 month waiting period for new entrants, but all employed as of effective date were grandfathered. Elapsed time vs. hours worked. Client was told the only way to exclude PT was to have a 12 month service requirement so the plan was re-drafted. Plus, the plan was designed with a default deferral of 4% so they could get the 4% SHM. Safe harbor contribution made for all that met the eligibility, Form 5500 was filed as there were more than 100 participants. I believe another organization was going to buy the company AND compared this plan to theirs. At that point, client realized that the original intent was to exclude part-time and seasonal employees and was told he could do this with the 3 month service; and wants us to go back and redo as he says that some of the employees were truly part-time and seasonal., which would bring the number of participants to less than 100. Q#1, since we are in 2017, I doubt whether we can go back to 2015 to correct. Q#2, what is there to correct, how would the client know when an employee was hired, that he would be part-time? Q#3, since client made the 4% match for people that default deferred 4% to geT the match, how is that handled, as client states they should not have; and in fact, should not be in the plan.