deposit safe harbor non-elective more than 12 months after plan year end

[Guest Jennyb473]

I've been doing some research and have come across a few threads on this topic but none actually answer the question for me. We have a plan that has not yet made their 12/31/09 plan year end safe harbor non-elective contribution. I need them to make the deposit, plus earnings, but then what? Do we need to run an ADP test? Most more recent threads say no ADP test because you can't fall back on that option. By making the contribution more than 12 months after plan year end, it is an operational failure, correct? So that means VFCP or EPCRS? They are a fiscal year end of 6/30 for their corporation, so I'm not sure how that plays into things for deduction purposes as well.

Can anyone steer me in the right direction?