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Posted

Has anyone figured out how to deal with quarterly contributions for an EOY valuation?

Advance contributions are increased at the effective interest rate to the EOY. However, if they are not made timely, it would appear the increase is lessened to cause a larger contribution (similar to a BOY valuation).

Posted

Maybe I'm confusing two sections of the regulations, but isn't a literal leading of the regulation that a contribution made BEFORE the valuation date is not adjusted? Then there is a little reference to an EOY section, which if you look up you find the word "Reserved". So, until the IRS comes out with something more definitive, you are free to craft anything you think reasonable?

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