Employer made nondeductible contributions for several years (since 2001). They have never been carried forward and absorbed in succeeding tax years. Could the aggregate nondeductible amounts be applied to 2007 tax year for purposes of determining the 10% excise tax under Code § 4972? Can one Form 5330 filing be made to report nondeductible amounts and the excise tax? Would this require filing amended returns for the respective tax years? Any help would be greatly appreciated.