P/T ees excluded from plan but allowed to defer

[doombuggy]

Large plan has ACA and excludes Part time and temp employees from plan (if they work the 1000 hours, that changes them, but that is not the case here for this question).  Six P/T ees were allowed in the plan in 2015 in error, but were stopped.  Seven people were allowed in the plan in 2016 but were stopped.  What is the correction?  Some of these people are terminated from this employer and dollar amount range from about $4 to about $100.

[Belgarath]

See Revenue Procedure 2006-51, Appendix B, .07(3).

[Mike Preston]

I think you mean 2016-51.

[Belgarath]

It isn't nice to make fun of the handicapped! Typing with all these extra thumbs is difficult. But of course you are correct, I did mean 2016-51.