12 month due date of match contribution

[Jim Chad]

Someone sent to me a scan of question 2:220 of the 401(k) answer book. It says that for match calculated on a annual basis, you have 12 months after the Plan Year End to contribute the match.

I remember:

Deductible under section 404 is the due date of the tax return counting extensions.

Section 415 requires payment within 30 days after the due date of the tax return counting extensions to count in that year's annual additions.

Where does the "12 months after Plan Year End" come from?

[Kevin C]

1.401(m)-2(a)(4)(iii)©

[Jim Chad]

Thanks, Kevin.