When is contribution deductible, plan is calendar year but employer is

[jkharvey]

I'm getting myself confused here. The employer's taxable year ends 9/30. The P/S 401(k) plan's year ends 12/31/01. The employer fails ADP and wants to make a QNEC for 12/31/01. The QNEC should be deductible in the employer's taxable year 9/30/02 because that is the year it is paid. Correct? The ER has already filed tax return for 9/30/2001.

Any P/S contribution for the 12/31/01 would also be deductible in 9/30/2002? When would the 12/31/01 contribution have to be made?