If a set (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but prior to the previous day in the program yr following the intended prepare 12 months, the contribution will depend in the direction of both equally the once-a-year additions Restrict and the deduction limit for your yr https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/