VFCP -- several transactions treated as one

[Flight33]

If a company made systematic errors (over the course of a few years) that led to it consistently making untimely contributions to a plan and wants to file for a VFCP exemption, will the DOL treat all of those late contributions as a single transaction (and therefore not subjecting the transactions to the three year rule limitation)?

I saw on the DOL's FAQ sheet re: VFCP that they said that they (unofficially) will treat some sets of multiple transactions as a single transaction. Does anybody know if there are specific rules they apply? Would this company's scenario fall into the DOL's view of a 'single transaction'?

thanks for your help.