The plan excludes Union Employees. One of the 5.5% owners is a union employee and he was allowed to defer into this plan. Is this the same issue as if any HCE had been allowed to participate in violation of plan provisions? Does the fact that a union plan is involved for all of the other union employees make a difference in how this is corrected? I have never seen a situation like this.

Are you saying the deferrals were wrongly deposited into the non-union plan instead of the union plan?