If a set (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but before the very last day of the plan calendar year following the meant approach year, the contribution will depend in direction of both the yearly additions Restrict plus the deduction Restrict for the calendar year by https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/