Taxpayer a Solo S Corporation shareholder maintained a SEP plan until 2021 and intended to set up a solo 401(k) effective 2022. The solo 401(k) plan was set up by the custodian effective 2/1/2022. In January 2022, an inadvertent employer contribution to SEP for $ 2,000 was made before closing the SEP and rolling over the balance to the new solo 401(k). The SEP was set up by filing 5305-SEP. Does this inadvertent contribution to SEP in 2022 and then subsequent rollover to solo 401(k) to correct the inadvertent contribution disqualify the solo 401(k) plan and the rollover of balance from SEP? Can the error be corrected under the Self-Correction Program?