Improperly Excluded Employee in 401(k) Plan

[PensionPro]

Employee was improperly excluded in 2013 but to calculate missed deferral opportunity, 2013 ADP results are not available. Does employer have to wait till after 2013 to determine the ADP and then correct? Thanks.

PS: they do not qualify for the special rule for brief exclusion.

[12AX7]

I know this is not part of EPCRS, but a practical approach at this point in the plan year may be to determine the missed deferral opportunity based on year-to-date to deferrals. A true-up can then be done at the end of the plan year, if necessary.

Also, if there any opportunity for the participant to double-up on deferrals until the end of the year, without giving up any of the associated match? This may be an alternative to my first suggestion.

[MoShawn]

I have also followed the path of using the 2012 ADP as a benchmark to correct, then going back and doing a true-up once the 2013 ADP is known.