What is the Deadline for Remitting Employer Contributions to a 403(b)?

[Guest rocnrols2]

School District X sponsors a 403(b) to which salary reduction and employer contributions are made. Because school districts and 501©(3)s are not subject to income taxes (and therefore the tax deduction rules of Code Section 404(a) do not apply), what is the due date for remitting employer contributions for the plan year?

[mbozek]

Try 5 1/2 months after end of fiscal yr of SD. Reg 1.415-6(b)(7).