Deductibility of late profit sharing deposits

[KateSmithPA]

We have determined that an employer failed to include one eligible participant in the profit sharing allocation for 2001, 2002 and 2003. We have calculated the amount the employer owes to this participant plus lost earnings on those contributions. The employer will deposit the total amount this week.

Can anyone tell me if these contributions are deductible contributions in 2004?

Thank you.

[Belgarath]

They should be, subject to normal rules under IRC 404. See Revenue Procedure 2003-44, Section 6, .02(4)(b).