form 5500 & late deposits

[doombuggy]

The plan is not very important to this client (actually, to his new wife who is the office mgr) so they have decided to terminate the plan this year.

The plan has several people, including these two, who are eligible partiicpants. Only the owner and the spouse have made deferrals into the plan, and subsequently received the safe harbor match. The plan was implamented in 2008.

They had $20,064 in deferrals from 2010 that were not deposited timely. This was reported on line 10a of the 2010 SF. They also owe $6246 in SHM from 2010, but that is not reported on the 5500.

As of today, they still have not paid these deposits from 2010. so my question is should I report the deferrals on the 2011 5500, since they are still oustanding? they made no deferrals for 2011 (well, according to the writtend census data they sent me last week, as they never sent the requested W-2s). and there were no deposits of any kind made into the plan in 2011, nor so far in 2012.