I have a plan that could be one of the worse plans out there and now is interested in getting into compliance. [1] They did not notify employees of their right to participate. We did the QNEC calculations and they were deposited. What is reported on the 5330 and which line? [2] They have not deposited the full Top Heavy contribution in 5 years. What do I need to do? Which correction program should I use? [3] We went back until 2012 to correct late 401k deposits. I was not aware of the deposits being late because they appeared to be on time (not egregiously late, and they replied "no" to our late deposit question every year). All of the deposits were done and we went back and did the earnings calculation. Needless to say a 5330 was not filed for prior years. What should I suggest they do?