Failure to implement auto enroll, but employees since terminated

[t.haley]

What is the correction for failure to implement auto enrollment in 401k plan where the employee has since temrinated?  For example, Employee A was hired in 2014 and eligible for auto enrollment.  Employee A was not auto enrolled and continued working until 2015.  The error was discovered in 2016.  I am aware of the correction procedure in Rev Proc 2015-28 but it requires "correct deferrals" to begin within a certain time period.  We cannot do this because there is no compensation for this employee.  Which brings me to the general correction for exclusion of an eligible employee - 50% QNEC.  How is this contribution made?  There is no plan account - is one created and then distributed to the former employee?  Any advice is appreciated!

[Lou S.]

Create, deposit, distribute.