Post severance comp - taking a poll

[Belgarath]

Just curious as to how things are handled in real life, and if theory and reality match.

Suppose you have a 401(k) with PS component. Non safe harbor, new comparability allocation formula. Let's say the plan definition of compensation INCLUDES applicable post-severance compensation. Calendar year plan. Assume for this poll purposes that participant is NOT highly compensated or key.

Participant terminates employment on December 15, 2014. In February of 2015, some post-severance vacation pay is paid. Participant never did any election to cease deferrals. Employer never reports this post-severance comp to TPA or plan auditor, but it naturally shows up on the 2015 census.

1. Do you: (a) treat it as a "missed deferral" and correct under SCP, or (b) handle in some other fashion?

2. With regard to profit sharing contribution, do you (a) (make the contribution under SCP that the participant should have received, and leave it at that, or (b) something else?

3. Now assume the participant was HC - any changes in your answer to #2 above?

Just curious. Don't have this situation, but another related question brought it to mind.