I have a solo 401k with >$250k, so have to file. I have received contradictory advice on how to report contributions for, say, 2014, that are actually made in 2015. Some say that they should be included in calculating the end-of-year plan assets, rather than the actual balance on December 31. Others (including Fidelity) say to follow a cash balance rather than an accrual method and not include the deposits made in 2015 on the 2014 form. Another source said one follows a "modified" cash balance and therefor should include these contributions.
Is there any consensus on this. Which advice should I follow?
Thanks