C-corp SEP IRA employee contribution not cashed

Does anyone know or can point out the law/regulations to correct a C-corp’s SEP contribution check from two years ago that was never cashed by the financial institution? Is this able to be corrected by the SCP? The contribution check that was never cashed was ~$300.

 

thanks,

John



This appears to be an insignificant failure eligible for the SCP. The contribution adjusted to reflect the gain or loss using a reasonable calculation method should be replaced.

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