forgot to make profit sharing deposit

Calendar year plan, integrated pooled PS only.  Client forgot to deposit the 2018 profit sharing until sometime in January 2020 (still tracking down date to see if it was "in transit" by 12/31/19).  Let's say it was sufficiently late in the month so that argument doesn't hold water (if it even can in the first place).

I had a vaguely-related question a couple of years ago (link), and @Tom Poje was great enough to find some IRS language from a 2010 ASPPA Q&A:
 

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Contributions made after the Section 415 timing date of 30 days after the tax return due date are considered to be annual additions for the following year. However, if consider the contribution a self-correction under EPCRS, it is permissible to relate this back to the earlier year. If the contribution is made after 12/31, you are clearly under EPCRS. [One of the exceptions to the 415 timing rule is an erroneous failure to allocate. See Treas. Reg. 1.415(c)-1(b)(6)(ii)(A). EPCRS clearly treats post-415-period deposits that relate back to a prior plan year as an annual addition for the year to which it is meant to be paid, but EPCRS applies only after the 12/31/09 deadline. Therefore, there is a lack of guidance for the period between 30 days after the tax return due date and the end of the 12-month regulatory correction period.]

Does this mean we get to treat this as a correction under EPCRS now?  That seems almost too easy.  Here's Treas. Reg. 1.415(c)-1(b)(6)(ii)(A):
 

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(ii) Special timing rules -

(A) Corrective contributions. For purposes of this section, if, in a particular limitation year, an employer allocates an amount to a participant's account because of an erroneous forfeiture in a prior limitation year, or because of an erroneous failure to allocate amounts in a prior limitation year, the corrective allocation will not be considered an annual addition with respect to the participant for that particular limitation year, but will be considered an annual addition for the prior limitation year to which it relates. An example of a situation in which an employer contribution might occur under the circumstances described in the preceding sentence is a retroactive crediting of service for an employee under 29 CFR 2530.200b-2(a)(3) in accordance with an award of back pay. For purposes of this paragraph (b)(6)(ii), if the amount so contributed in the particular limitation year takes into account actual investment gains attributable to the period subsequent to the year to which the contribution relates, the portion of the total contribution that consists of such gains is not considered as an annual addition for any limitation year.

Does it seem to be a generous interpretation of this Treasury Reg that seems to be looking at more extraordinary circumstances to stretch it to cover a situation like this?  Is there any other way out?  Or is the doctor, who was of course maximized for 2018, doomed to a $1,000 allocation for 2019?  Thanks.

Sorry but I don't think "erroneous failure to allocate" and "forgot to contribute" are equivalent.  I thought the EPCRS correction was for required contributions, e.g. SH or a fixed match, but I'm not sure.

If contribution to the profit sharing, per the plan document, was voluntary, then there is probably no disqualification event that could be corrected through EPCRS. If the Plan is worded in a way that the employer is mandated to make a certain level of contribution, then EPCRS might be available to make it retroactive. You haven't put enough facts out there to make a clear determination.

Note that I doubt that you could amend prior tax returns to take the 404 deduction in a prior year.

I am sorry to hedge, but you will need to get legal counsel involved with this kind of EPCRS correction.

Advice from Steve Martin:

You can be a millionaire...and never pay taxes!  You can be a millionaire, and never pay taxes!"  You say, "Steve, how can I be a millionaire, and never pay taxes?"  First, get a million dollars. 

Now, you say, "Steve what do I say to the tax man when he comes to my door and says, 'You have never paid taxes'?  Two simple words.  Two simple words in the English language: "I forgot!" 

How many times do we let ourselves get into terrible situations because we don't say "I forgot"?  Let's say you're on trial for armed robbery.  You say to the judge, "I forgot armed robbery was illegal."  Let's suppose he says back to you, "You have committed a foul crime.  You have stolen hundreds and thousands of dollars from people at random, and you say, 'I forgot'?"  Two simple words: "Excuuuuuse me!!"