If a set (nondiscretionary) contribution is funded once the IRC Sec. 415 deadline but ahead of the previous working day from the program 12 months next the intended program 12 months, the contribution will depend to each the annual additions limit along with the deduction Restrict with the 12 months https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/