I have a plan that gave the SHNEC notice for 2013. They renetly went out of business. Since they committed to the 2013 contribution its my understanding that there is no way around it, right? If it's not made, its an operation failure and disqualifying event. The plan is also top heavy for 2013. So if the plan wasn't safe harbor the 3% top heavy would would need to be made or it would be a top heavy viloation and also a disqualifying....
Anyone else ever have a plan where the safe harbor contribution was never funded?