If a set (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but prior to the final day of the approach calendar year following the supposed program calendar year, the contribution will rely to both equally the once-a-year additions Restrict as well as deduction Restrict for that 12 months https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/