"[EBSA] provides a model application form. A plan sponsor utilizes this form to report the plan, the transaction that was corrected, the correction amount, a description of the parties involved, when the breach occurred, and how the breach was corrected.... Late deferral deposits are considered a prohibited transaction and as such are subject to excise tax, unless a notice is provided to participants. There are three options to comply with final correction of the prohibited transaction[.]"