Money Purcahse merged with Profit Sharing

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An employer maintained a money purchase and profit sharing plan. The plan year for the plans, and the taxable year for the employer, is the calendar year.

The employer has amended the money purchase plan to terminate it and merge it into the profit sharing plan effective 4/30/08.

What is the deadline for the employer to make the final contribution for the 01/01/08-04/30/08 short plan year money purchase contribution?

Am I correct in thinking the contribution could still be deductible if made on 09/15/09 (taking into account 404(a)(6))?

[Mike Preston]

It might be deductible, but it would not satisfy minimum funding (8 and 1/2 months after the end of the plan year which ended 4/30/08).