Late Gateway Contribution

[Meridith]

Hello...I have a 3% Safe Harbor New Comparability plan that has a 10/15 tax filing deadline (on extension). In 2014, they made their 2014 mandatory 3% Safe Harbor NEC allocation in November so it would be considered a late contribution for tax purposes. They now want to make a 2015 Safe Harbor and possible a New Comparability allocation. Would that 3% Safe Harbor NEC allocation that was made late for 2014 count for 2014 or for 2015 for gateway purposes? I know it would count for 2015 for 415 purposes but not sure about how it would apply for gateway. Any thoughts? Has anyone had this situation come up before? Thanks!