Short Plan Year - contribution timing?

[Guest Michael Anderson]

Plan year ran from May 1 - April 30. They are changing to a short plan year May 1 - Dec 31 2004 - then running on a calendar year.

The company gives a Safe Harbor contribution of 3% as well as a profit sharing contribution determined each year. What is the latest possible date they would have to pay these in? (They have already paid May 1, 2003 - April 30 2004) they are looking at cash flow issues.

Thanks!

Mike