Combo Plan - Late PS Contribs for Testing

[Cloudy]

I am newly involved with a CB/DC combo plan that has the following problem: The 2011 and 2012 PS contributions required to pass nondiscrimination testing were not deposited until December 2013. I am wondering about compliance / disqualification, deductibility, etc. This was an issue of communication/disorganization rather than financial issues. The plan sponsor is getting back on track and for 2013 all CB and PS contributions for 2013 will be depsoited timely - in an amount that is just slightly less than the 404(a)(7) limit for 2013.

I have limited experience with this sort of problem but it seems like this is an issue for VCP since plan contributions were not made in a timely manner. In addition, I would think that investment gains may have to be restored. Since the contributions were not made in a timely manner I'm not sure that a tax deduction is available even with a VCP submission(?). If that's the case is there an excise tax on nondeductible contributions? The contributions made in December 2013 was only the amount necessary to pass nondiscrimination testing for 2011 and 2012, does that change the the excise tax situation?

For now, I just want to advise the plan sponsor that they have some issues we have to follow up on, without being too specific or too open-ended. Any input would be appreciated.