Safe Harbor contribution not made

One of our plans has a 3% safe harbor non-elective employer contribution.     The employer has yet to make the 2019 contribution.     Also the employer filed for bankruptcy in 2019.   Is there a penalty or other problem with this?    I know it's a failure to follow the plan document, but I'm not sure what the ramifications are.  

Any advice is appreciated.

Plan Disqualifiction?

Bankruptcy trustee might be the guiding light.

If there are any assets in estate, Bankruptcy Court might allow payment. If not, bankruptcy trustee probably needs to file VCP.

Bankruptcy trustee will need ADP/ACP test run.  I think the VCP would be submitted as a request for a really late amendment out of Safe Harbor with consequent need to satisfy ADP/ACP.

I should have mentioned above that there is a bankruptcy preference for unpaid wages. It's a certain percentage, I recall, capped at a dollar amount, of employee wages. Usually that is used up by, ready for it, unpaid wages, but it can also apply to delinquent retirement contributions if there is any amount left over.