An employee working for a company that sponsors a Simple IRA had money deferred from their paycheck in 2010; however, after the employee got a raise, the company did not increase her deferrals. The company is only now noticing the error and wants to know what to do, if anything. The employee hasn’t said anything and I suspect it is not worthing messing with. I don’t see how the employer can now withhold the amount that should have come out last year because the tax filing deadline for 2010 has passed. Any suggestions or thoughts?