Correction of Failed ADP test through SCP

[Guest cease]

If it is decided to correct 3 years worth of failed ADP tests through Self-Correction and it has been determined that the approach will utilize the one-to-one correction method, for the amount that is distributed to the HCEs, is the client required to pay an excise tax (via Form 5330) due to the fact that the corrective distribution took place after 03/15 of the year following the plan year in question?

Thanks.