eoy val aftap for following year

[Draper55]

with an end of the year valuation(year x), when

using the results to compute the following year's(x+1) aftap

is the fact that contributions were late for year x immaterial

for the year x+1 aftap?? in other words, the effect of late interest

impacts year x funding but does not impact 436 in year x+1?

[Mike Preston]

It depends. The Code doesn't have a proscription to including said contributions, but the final regs do. Hence, for years prior to 2010 you can, if you feel so inclined, count said late contribution (discounted to BOY for years after 2008, which in this case means 2009 only).