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IRS Tightens Conditions for 401(k) Plans Needing to Change Contribution Deduction Method (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 17, 2002
Excerpt: Rev. Rul. 2002-46 ... holds that grace period contributions to a [401(k) plan] .... are not deductible by the employer for a taxable year if the contributions are attributable to compensation earned by plan participants after the end of that taxable year.' It also held that an employer could conform its treatment of contributions to the ruling by following certain IRS procedures. Those procedures now are available only for the first taxable year that ends on or after Oct. 16, 2002.
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