missed FICA on non-qualified deferred comp

[Guest tim zellmer]

Is there a way to reform missed FICA payments on non-qualified deferred comp. in order to take advantage of the special timing rule and non-duplication rule? The final regs' preamble refers to penalties and interest, but it is unclear whether paying these then gets me back within the special timing rule. It also seems there is a time limit on making retro. FICA payments. Thanks.