timing of deduction when fiscal year does not match plan year.

[Earl]

My understanding is that the deduction is available for fiscal year in which plan year ends.

With a safe harbor contribution, since it accrues as employees get paid, can a 6/30/01 fiscal yr end return claim safe harbor amount for the first 6 mos of year?

Maybe the answer is no since employer can back out up to commitment notice in November? Is the answer different for a plan subject to 412?

thanks