Reclassify after-tax contributions

[Nassau]

My Client, has an employee who made a pre-tax basic deferral election of 7.5% on 1/4/2010 for their retirement savings plan. The election was entered into their payroll system as an after tax basic deferral and has been contributed to the plan as after tax money for the entire year.

The client has requested to re-classify the money in the account as pre-tax since that is how it should have been contributed all year. Is this as simple as moving the money from the after-tax source to the pre-tax source and updating the tax buckets on our Recordkeeping system? I'm assuming that the client will need to correct his tax withholding from the participants checks for the year, but are there any other implications on Recordkeepers end from this reclassification?

Question - What needs to happen with the W-2 Form?

Are there any other implications on the Recordkeepers end with respect to the reclassification of moving the money

from the after-tax source to the pre-tax source and updating the tax buckets accordingly?