Missed Deferral Opportunity

[JKW]

I have a plan that had a missed deferral opportunity for a rehire and made the correction and lost earnings. On the Sch H of the 5500, it does not seem as I should put it as a late deposit b/c it was not withheld and then not submitted. But just wondering how others are reporting. Thanks in advance.

[Bri]

Well, you don't have a case where money was withheld from a participant's pay and held onto by the plan sponsor.  But rather the money wasn't withheld from pay at all. 

So I think that takes it outside the range of that question, since they're not so much "participant contributions".