My employer seeks to make his contributions whole from not making them in 2008, 2009 and 2010. He also did not make my salary deferrals contributions, yet withheld them. What should you recommend to make things whole here? Does he need to participate in the DFVC program(Delinquent Filer Voluntary Compliance program) or does he only need to complete form 5330 to make things whole. He plans to make the deposits, but, does not know how much with the earnings.