5500-SF line 10f benefits due

[Guest AP914]

Does anyone know how this question may pertain to a DC plan? The instructions say to check Yes if benefits due were not paid timely or in full. In regards to a DC plan, is this asking about participant distributions only or employer contributions due? Example, what if the employer forget to contribute a safe harbor contribution for 2 years, but during that 2 year period no participants requested a distribution. Would we check this box as Yes or No?

Has anyone heard what the DOL/IRS may be looking for regarding this question?

Thanks in advance for your replies.