409A Violation -- Failure to Pay Installment Payments

[Guest Subsequent Deferral]

I have an issue, where the company failed to pay installment payments to an individual for a period of four years. 2006, 2007, 2008, and 2009. With respect to 2006, and 2007, since the taxable year is closed, I believe you aggregate the income inclusion and include the income in 2008 (2006, 2007 and 2008 failures added together). Is this correct?

Also, is 2009 correctable, because it is a deferral failure that occurred year after the next failure year (failure in 2009, it is now 2011). Is that correctable via 2008-113 by including it income -- thus allowing the participant to not pay interest for the 2009 piece? Or am I missing something?

I believe 2006, 2007, and 2008 would not qualify for correction because they are more than a two years past the failure.

Any help would be appreciated.