Ike and 412 minimum funding deadline

[Guest esaade]

Is 412 minimum funding deadline (9/15/2008) extended for Ike victims?

Rev. Proc. 2007-56, 8(24). extends 404 but does not address 412 deadline.

"A contribution to a qualified retirement plan (other than an individual retirement account) shall be deemed to have been made by the taxpayer on the last day of the preceding taxable year if the contribution is made on account of such taxable year and is made not later than the time prescribed for filing the return for such taxable year. "

[david rigby]

http://www.irs.gov/newsroom/article/0,,id=108362,00.html