What is the deadline for employer to make matching contribution to the plan

[k man]

assuming a last day rule and 1000 hours, our plan document says the match must be allocated by the last day of the plan year. the question is when does the money actually have to be put into the plan?

[mbozek]

For deduction purposes the funds must be contaributed by the date for filing the tax return with extensions. Otherwides it is deductible in the year contributed. For 415 purposes the funds must be contributed no later than 30 days after the latest date for filing the return with extensions.

[Lori Friedman]

You don't mention the type of plan. If your plan has a minimum funding requirement (e.g. a DBP or MPPP), please be sure to keep the 8-1/2 month deadline in mind. The plan funding rule is independent of the tax deduction rules.

Example. A partnership sponsors a DBP for its employees. Both the partnership and the plan have a calendar year-end. The partnership extends its Form 1065 filing date until 10/17/05. The employer has until 10/17/05 to make a deductible contribution. For the purposes of the minimum funding requirement, however, contributions are due within 8-1/2 months of the end of the plan year, or 09/15/05.

[WDIK]

You don't mention the type of plan.

Lori,

I think you caught my disease of not noticing the forum the topic has been place in.

[k man]

it is a 401(k). that is the only plan they could have a matching contribution.

[Lori Friedman]

I think you caught my disease of not noticing the forum the topic has been place in.

Guilty as charged! As the kids like to say, "Duh".

[QDROphile]

Not so fast on the guilt button. We have a ruling that confirms that a match can be a money purchase plan contribution.

[WDIK]

We have a ruling that confirms that a match can be a money purchase plan contribution.

No argument there. The point was that this is the 401(k) forum.

[Lori Friedman]

But, I'm grateful to QDROPhile for trying to bail me out.