ADP test failure after 3/15/13 deadline

[doombuggy]

One of my non-safe harbor plans here at my new job did not send me the census data for 2012 until after 3/15. the plan does fail the test. So I am sitting here with a 5330, trying to figure out which "section" number this falls under. I have only completed this form once, and not for this reason.

the excise tax I need to caluclate is 10% of the total refund (which includes the earnings), correct?

[BG5150]

Use Schedule H, tax due under Section 4979.

Amount involved is BEFORE allocable income.

[12AX7]

There is still a QNEC/QMAC option, if cost effective. Otherwise, BG has you covered.