Timing of employer deduction

[Guest SteveD]

Regarding Sec 404(a)(6), timing of when contributions made/deducted: If cash-basis employer is calendar year and defined benefit plan had June 30 year-end, what year would deduction be accrued to?

For example: 12/31/02 employer year-end; 6/30/03 plan year-end. I would assume the accrual of the contribution for 6/30/03 would be on 12/31//02 corporate return since 6/30/03 is the 2002 tax form used. Or would it be 6/30/03 plan contribution accrues to 12/31/03?

If 6/03 would accrue to 12/31/02, then I would assume the plan contribution would still need to be made by 8.5 months (9/15/03) after 12/31 and not 6/30 (2/15/04).

Or, is the deduction governed by Reg § 1.404(a)-14©(1) and the employer can elect what year to take the deduction?

Is the compensation period an issue also? For example, if the 6/30/03 plan year contribution is "on account of" 12/31/02 compensation.

Thanks for any light you could shed on this issue for me.