Deduction for Employer Match when fiscal year does not match plan year

[MarZDoates]

Employer has a 401(k) plan with calendar year plan year. Their fiscal year end is November 30, 2002. They make their matching contribution at the end of the plan year.

For deduction purposes, what amount is deductible for fiscal year ending November 30, 2002.

Matching contributions attributable to comp/deferrals for:

January 1, 2002 through November 30, 2002?

December 1, 2001 through November 30, 2002?

Or January 1, 2002 through December 31, 2002?

Any of the above??? Any cites to support the answer? Thanks in advance for any input.

[E as in ERISA]

Contributions for January 1, 2002, to December 31, 2002.

See Section 404(a)(3) that says the contribution is deductible in the company's taxable year they are paid, provided they are paid into the trust and the company's tax year ends "with or within" the taxable year of the trust. Also note Section 404(a)(6) provides that the contributions may be deemed paid in the company's taxable year if paid on account of the taxable year and are made by the due date of the company's tax return (including extensions).

The November 30, 2002, fiscal year ends within the December 31, 2002 year of the plan/trust.

The contributions are made on December 31, 2002, which is before the due date of the company's return.