Failure to Withhold Deferrals from Bonuses

[cheersmate]

Facts:

Bonuses being paid today.

Employer failed to withhold pretax deferrals from some (not all) participants' bonus paychecks being distributed today. The Plan affords participants to make a special election wrt bonus pay. If no election is made, zero is withheld.  Upon reviewing the "bonus payroll" process, the employer realized the error but the funds were already "in process" to the participant's banks and could not be reversed/corrected in time.
 

Questions:

Since the error was caught the same day, is the correction to issue a Notice to those affected along with a deferral election form, giving them the opportunity to withhold what would have been withheld from their respective bonus (or some other amount at their discretion) via the up-coming final regular paycheck of the year? I believe all will receive sufficient final paychecks to adequately cover this missed deferral. If not, does this change the correction?

Thank you

[401king]

Did these EEs make a special election and the ER failed to withhold? Or did the EEs not make an election?

[cheersmate]

37 minutes ago, 401king said:

Did these EEs make a special election and the ER failed to withhold? Or did the EEs not make an election?

The participants made an election and the ER missed a few of them, not all.