What is the correction for granting a higher match than what is specified in the plan document (document specifies matching 50% of deferrals up to 5% of compensation, plan sponsor mistakenly granted 50% of deferrals up to 8% of compensation)? If the excess matching contributions are treated as forfeitures, would associated interest also be treated as forfeitures? Would associated interest be required to be calculated in any specific way? Would the correction fit under APRSC? Does the IRS guidance under Rev. Proc. 2000-16 cover this in any way?

John, I need more information. Has the plan year during which this occurred ended; if so how much time has passed? Why wouldn't the extra amounts be treated as employer discretionary contributions?