Missed Deferral and Match

[Vlad401k]

Let's say the participant elected to defer a bonus payment, but the company did not deduct the deferral or match attributable to that. I have a couple questions:

 

1) Does the missed deferral get categorized as QNEC or "Deferral"? Would it be attributable to the year in which the missed deferral should have taken place for Form 5500 purposes (accrual basis)?

 

2) Does the missed match get categorized as QNEC or "Match"?

 

Thanks in advance.

[WCC]

missed deferral is funded as a QNEC. match is funded as a match. See IRS notice 2015-28.