SIMPLE-IRA correction under Rev Proc 2013-12 - W-2 coding?

[Belgarath]

Just wanted to make sure I'm not missing anything. Employer has SIMPLE-IRA - didn't make appropriate contributions for 2014 - didn't allow eligible participants to participate. This will be self-corrected via RP 2013-12, by an employer make-up contribution.

I don't believe this employer contribution is listed anywhere on the W-2. Only employee deferrals to the SIMPLE would be listed on the W-2.

Any disagreement?

[Jim Chad]

Not form me. FWIW