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LVelleman
I've read some prior post regarding 404 deduction limits and annual addition timing and would like some clarification.

Example:

12/31/00 Plan Year & Tax Year (corp ext until 9/15/01)

Match contribution would be due 9/15/01 to be deducted on 2000 tax return.

Match contribution would be due 10/15/01 (??) to be counted as 2000 annual addition?

I am clear on the due date for deductibility purposes but am unsure regarding the due date for counting as an annual addition.

I would appreciate any input.
Richard Anderson
You are correct.
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