If a fixed (nondiscretionary) contribution is funded after the IRC Sec. 415 deadline but before the final day in the program year subsequent the meant prepare 12 months, the contribution will rely in the direction of each the annual additions limit and also the deduction limit for the calendar year https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/