Deducting Contributions-Fiscal Year End

[Guest ELS]

I have a client that has a 9/30 Corporate fiscal year end and a 12/31 Plan year end. I will be preparing a preliminary ADP test shortly and it is likely the test will fail. If the test fails, the client's accountant is going to recommend they make a QNEC by the due date of the 9/30/99 Corporate year end in order to reduce their taxable income.

My question is whether a contribution made for the 12/31/99 Plan year end is deductible on the client's 9/30/99 Corporate return.