Incorrect mandatory contributions - DB plan

[JJRetirement]

Public employer calculated the mandatory pick-up contributions for one employee based on the wrong definition of compensation (definition varied based on date of hire, and when he was rehired, his rehire date was in record rather than his original date of hire). So contribution was smaller than it should have been for some period of time (since adjusted prospectively).

Is anyone aware of guidance - or informal IRS statements - addressing this kind of situation and whether the employee needs to make up the contribution or whether the employer can simply absorb the cost for its error? The error was in no way the employee's fault.

[JJRetirement]

More broadly - has anyone made a correction for employer's failure to deduct mandatory contributions?

[jlea]

JJRetirement, did you find anything on this?

[JJRetirement]

No I have not found anything on this since my post.