Deduction for missed contributions incorrectly excluded employees

[pompton]

An employer makes a contribution for participants that were incorrectly excluded from a profit sharing plan for several years under self-correction. The total contribution for the current year and the make up for prior years in which the employees were improperly excluded exceeds the 25% deduction limit for the current year. The deduction for the current year is within the 25% limit. Can the employer deduct the amounts above the 25% limit as a Section 162 business expense. If so, does that reduce a Schedule C?

[Lou S.]

I'm pretty sure they are contributions subject to the contribution deduction limits.