Corrective contribution included in test?

[AndyH]

Takeover cross tested profit sharing plan under IRS audit.

Discovered in 2002 that a person was left out of the profit sharing contribution incorrectly for 1999.

Plan is not a safe harbor; general test not done (being done now).

Company will contribute amount that employee should have received. Should the omitted contribution be included in the general test for 1999?

I'm inclined to say no, unless IRS sanctions such treatment as part of audit closing agreement, because it's too late to be considered an annual addition for that year, and too late to be considered a 401(a)(4)(11)(g) corrective amendment.

But, what if not under audit? Need to go through VCO?

Other opinions?

Generally, when do non-required contributions have to be made to be included in general test?