If a hard and fast (nondiscretionary) contribution is funded once the IRC Sec. 415 deadline but prior to the final day of your program year following the supposed program year, the contribution will depend toward the two the annual additions Restrict along with the deduction limit with the 12 months https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/