Brian Dunkin

Thank you both very much!!

Follow up question to 401kay's after tax question. Does Treas. Reg § 1.415(c)-1(b)(6)(i)(C) apply to the after tax voluntary contributions for one person plans? In other words for a 12/31 plan, would the owner need to make their after tax contributions by 1/30 but have until their tax deadline plus extensions to make their deferrals and profit-sharing contributions? Thank you!!