Missed deferral opportunity

[JKW]

I have a plan that had missed deferral opportunity corrections done for the 2014 plan year (they made the 50% correction and lost earnings). The participants deferral was not set up timely on payroll. Should the amounts be reported on the 5500? Or no because its not as if they were withheld and not submitted. What's the best way to do this?

[Mike Preston]

Properly? Seriously, you report what actually happened.