Another ECPRS Retroactive Eligibility Amendment question

[RatherBeGolfing]

Owners son would have entered plan 1/1/2017 but was allowed to defer in 2016 against our advice, and now I am dealing with the fallout.  The owner insists on a correction method other than refund.  

I have 2 or 3 NHCEs who did not get the opportunity to participate early.  Can I retroactively amend to bring in the son and 2-3 NHCEs since it would benefit more NHCEs than HCEs? And if I do include the NHCEs, would they also need to get QNECs for missed deferral opportunities + match since they weren't given an option to defer?

 

[K2]

That seems like a reasonable approach.

[RatherBeGolfing]

Thanks.

I was able to convince the sponsor that refunding the deferral will be cheaper in the long run :)