If a hard and fast (nondiscretionary) contribution is funded after the IRC Sec. 415 deadline but prior to the very last working day from the strategy 12 months next the supposed program 12 months, the contribution will depend towards the two the yearly additions Restrict as well as deduction limit https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/