If a fixed (nondiscretionary) contribution is funded after the IRC Sec. 415 deadline but before the last day from the prepare year subsequent the meant system year, the contribution will rely towards equally the once-a-year additions limit and also the deduction Restrict to the 12 months where it's created (for https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/