Failed ADP Partner deferral not deposited yet

[SheilaD]

I have an LLP with many partners who have not deposited their deferrals yet. They have all elected to maximum defer and they all will have net comp over 250K (which makes calculations easier). There are HCE's that are NOT partners but are receiveing W-2's. The ADP test will fail. I see three ways to deal with this and am not sure what is correct.

1) Have the partners contribute the net amount (maximum deferral minus refund) note that this wil NOT cause the ADP test to pass - it is taking the two transactions contribution and refund and combining them into one. I am not comfortable with this but see that it has been done in that manner in a prior year.

2) Have the partners make the maximum deferral per their election and then do a refund properly 1099'd in 2013.

3) Calculate the amount the partners would have to reduce their deferrals by in order to pass the test - which means their net deferral will be less than (2).

I am interested to hear any opinions.

Thank you.

Edited to add a followup question -- if contribution and refund (2) is the way to go -- can the partners's take their refunds now (to avoid penalties) although they have not contributed yet?