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We have a 401k plan that we had two incorrect deferral percentage changes that were not implemented. Employees changed deferral from 5% to 6% but the plan administrator did not make the change. These are within the two year window whereby the employer can contribute the 25% of the missed deferral, 100% matching contribution and missed earnings. Other than notifying the employees as required and making these corrective contributions is there anything else the employer needs to do? Or report this anywhere?

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