QNECs funded for missed deferrals - Effect on ADP/ACP

[Vlad401k]

We have one participant who received a QNEC in 2015 because the company incorrectly believed he never enrolled. However, he has submitted enrollment paper work to them a couple of years ago and was attributable to receive the amount he chose to defer. Now, the QNECs have been funded on his behalf to compensate him for missed deferrals.

I have a couple of questions:

1) Should these QNECs be counted in the ADP/ACP tests or should they be ignored?

2) Since the participant missed deferrals for a couple of years and received the QNEC in 2015, should that QNEC be counted as received in 2015 (and tested only in 2015), or be considered individually for the years in which the failure took place (and be counted for testing in those years)?

Thanks for your help.