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Profit Sharing contribution


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Guest erisa15
Posted

Can an employer in September of 2003 decide to make a discretionary profit sharing contribution for the plan year that ended December 31, 2002? The employer has filed for an extension for their corporate tax return.

Posted

Yes. Take a look at 404(a)(6) and Rev. Rul. 76-28. (I assume employer tax year is calendar year as well. Deductions relate to employer's tax year)

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