SIMPLE IRA match did not account for 401(a) 17

[kwalified]

Plan sponsor matched on HCE's full comp for 2014 and probably prior years. Resulted in excess of $4536 in 2014. Should this have occurred in prior plan years would SCP be allowed? There are really only family members in the plan. Would corporate tax returns need to be amended?

Thanks

Excuse me...not 401(a)17 but 408(p)(2). Does comp limit apply to SIMPLE IRA match or just Non-elective?

[Belgarath]

Just the nonelective.