If a hard and fast (nondiscretionary) contribution is funded once the IRC Sec. 415 deadline but ahead of the past working day from the plan calendar year subsequent the meant strategy yr, the contribution will count in direction of both of those the yearly additions Restrict plus the deduction limit https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/