Correction of forfeitures

[Guest VAP]

We have a 401(k)/PS plan that terminated at the end of 1997. At the time of termination, there was approximately $6000 in forfeitures. The plan document states that forfeitures must be reallocated. Instead of being reallocated, the forfeitures were sent back to the employer. This mistake wasn't discovered until this year. Our question is can we correct the forfeitures through the EPRSC?I believe that it is too late to correct using the APRSC, but is the VCR program available for this?