Missed Deferral, QNEC, Deductions

[MGOAdmin]

Employee A elects to contribute $1,000 for 2014. If the employer misses the deferral and corrects it by making a 25% QNEC or $250 in 2015, does the QNEC get included for deduction limit purposes? IF so, is it included for 2014 deduction limit or 2015? Is it included for annual additions limit? What if the employer wanted to make the employee whole by making a $1,000 QNEC?

These are violoation correction QNECs not QNEC to pass ADP so I was wondering if the rules were different.

Thanks