non-cash contribution or amended returns?

[Lori H]

a non leveraged esop's original intent was for the company to purchase the stock from term. participants so that the owner would be the sole stockholder. later this intent was changed without notification to the TPA. Now there are appx. 43 shares (40 from the 2001 calendar year valued at appx $170280 as of 12/31/01 and 3 from 2002 valued at appx $13745 at 12/31/02). These shares need to be put back into the plan. should the 2001/2002 plan years be amended and run the risk of possible audits(the plan currently has just over $600,000 in assets) or could they deposit the shares in the current plan year as a non-cash contribution? the president of the corp has been approached for a possible purchase of his share in the company and the purchaser is doing due dilligence.