If a fixed (nondiscretionary) contribution is funded after the IRC Sec. 415 deadline but ahead of the very last day from the plan calendar year adhering to the intended plan calendar year, the contribution will rely towards equally the annual additions Restrict plus the deduction limit for the calendar year https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/