Wrong plan name, sponsor name and form??

[kmhaab]

This is a wacky situation -

Subsidiary had a 401(k) and filed Form 5500-EZ  correctly for many years through 2013. In 2014, Parent Company adopted a new ESOP with 401(k) features (KSOP) and merged Subsidiary 401(k) into KSOP. 

For 2014 - 2019 they continued to file Form 5500-EZ using the name of the prior 401(k) plan (instead of KSOP), listed Subsidiary as plan sponsor (instead of Parent Company), but correctly used Parent Company EIN. Participant information and financial information on the filings was KSOP information.  Clearly several issues here, including that the wrong form was used for the KSOP filings as ESOPs can't file a 5500-EZ and there was never a final filing for the 401(k).

So correct EIN, plan number, participant information and financial information. But wrong form filed and wrong plan name and sponsor name. 

Specific to the KSOP, would this be considered a failure to file 5500s for the affected years, or would the filings described above be considered incorrect (but filed) 5500s?  I would lean toward incorrect filings, but am unclear of the impact of filing a 5500-EZ instead of a 5500. 

Thank you.