A fiscal plan (5/31PYE) with Safe Harbor Match, pre-tax 401k
The employer rehired a former participant on 9/1/2015. This participant was not paid his VAB in the period between former termination date and rehire, and has numerous past service years to his credit. Based on plan terms, this participant was eligible immediately upon rehire.
In the past, this participant did contribute 401k deferrals.
Upon his rehire, the employer failed to provide the SH Notice and 401(k) Deferral Election Form.
The Plan determines the SHM on an annual basis, therefore, the Participant could "increase" his 401k amount for the remainder of the Plan Year so as to capture the full SHM. Upon discussion of this matter, the Participant has told the employer he does wish to make 401k deferral contributions to the Plan.
What is the correction necessary for the period 9./1/2015 to date?
Thank you.