PS Contribution for Eligible Participant

[Dazednconfused]

Have a plan that upon review missed an eligible participant that should have received a profit sharing contribution in 2008. I am going to instruct for a make up contribution on his behalf this year.

My question is can this 'make-up' PS contribution be included and deducted for the 2009 PY? Other options? Or does the ER lose the ability to deduct the 'make-up' contribuiton?

Thanks,

Jason