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