Late ER Deposit - not worried about Deductibilitly

[KateSmithPA]

If an employer is not concerned about the deduction of the employer contribution, what is the deadline for deposit to the plan. I thought it was the last day of the plan year following the plan year for which the contribution is being made, but I cannot find any reference to that.

Thank you.

Kate Smith

[Guest Sieve]

To be included in the ADP or ACP for a particular year, the contribution must be contributed with 12 months after the end of the year. (Treas. Reg. Sections 1.401(k)-2(a)(4)(i)(A) & 1.401(m)-2(a)(4)(iii).) But, of course, it might make sense to make the contribution pursuant to VCP, where the timing is not an issue.

That 1-year rule does not apply to other e'er money (like PS contributions)--the issues in that case relate to when the contribution is deductible & when it is included in annual additions (on the latter, see Treas. Reg. Section 1.415©-1(b)(6)(i)(B)). Remember, too, that the annual addition issue also impacts match contributions contributed late.

[KateSmithPA]

Thank you, Larry. I appreciate the response.

Kate Smith