If a hard and fast (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but before the last working day in the strategy calendar year subsequent the supposed strategy calendar year, the contribution will count toward both of those the yearly additions Restrict as well as the deduction Restrict https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/