I'm not sure if this is a Correction question or an Ethics question. As a TPA we have a client who won't make their 2008 Safe Harbor non-elective contribution. They didn't use a 'maybe' notice; they just can't afford to make the contribution. If (after our explanation of the potential ramifications) the company still won't / can't make the contribution are we (as the TPA) under an obligation to report this to the government? It seems wrong to facilitate this behavior, but becoming a 'whistle blower' seems like a bad idea as well.

Thanks,
Scott