If a hard and fast (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but prior to the previous working day in the prepare yr subsequent the supposed approach calendar year, the contribution will count towards each the annual additions limit and also the deduction limit for the year https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/