If a hard and fast (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but before the last working day with the prepare yr following the supposed program calendar year, the contribution will rely to the two the once-a-year additions limit plus the deduction limit for that 12 months https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/