If a fixed (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but ahead of the last working day from the strategy calendar year subsequent the intended strategy year, the contribution will depend in the direction of both of those the yearly additions Restrict and also the deduction limit https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/