Reporting requirements for corrective contributions

[Guest VEBA Las Vegas]

Employer makes a corrective contribution with respect to an employee's missed elective deferrals in a prior tax year (e.g., 2004). Would the employer be required to report the deferral on a W-2? The W-2 instructions provide that employers must report only employee deferrals under a 401(k) and an employer contribution would not seem to fall within this category. My one hesitation is that corrective contributions made with respect to an employee's missed elective deferrals in a partial plan year are subject to the 402(g) limits, which arguably suggests the employer contribution may be characterized as a deferral.

Has anyone addressed this issue?

[Guest VEBA Las Vegas]

Anyone? Bueller?