Timing of Safe Harbor Contribution & Tax Deduction

[Guest MS TPA]

If the employer wants to use the Non-elective Safe Harbor contribution as a tax deduction, does the contribution have to be made by the tax filing deadline or does the 12/31 deadline apply for a calendar year plan? I know the contribution must be made by 12/31 regardless of the deductibility-

[Laura Harrington]

If the employer wants to use the Non-elective Safe Harbor contribution as a tax deduction, does the contribution have to be made by the tax filing deadline or does the 12/31 deadline apply for a calendar year plan? I know the contribution must be made by 12/31 regardless of the deductibility-

By the tax filing deadline to deduct for the prior year. The 12/31 deadline is only for determining if the safe harbor requirements were satisfied.

[Guest MS TPA]

Thank you!