combo plan nondiscrimination

[Draper55]

is 9/15 2012 the last date a contributions can be made to a profit

sharing plan to test a db/dc combo for 2011? Can contributions after 9/15

but before the 10/15 filing date be allocated to 2011 and deducted for 2012?

if techincally this is not correct could it be a reasonable self correction? Note

that no minimum contribution was required for the db plan...

[SoCalActuary]

The deduction issue is based on the taxpayer's fiscal year and any extensions in play.

The discrimination issue is dependent on the plan year. So a DC contribution for 12/31/2011 plan year would be tested with a DB benefit for 2011.

There are ways this could blow up if you don't have calendar year plans, or if the contribution is more than 30 days after the due date.

But the normal situation is that you would include that 2011 contribution made by 10/15/2012 if it was considered an annual addition for 2011.

[AndyH]

Yes, you should be able to do it through a corrective amendment until 10/15. I have been told that you actually do have until 10/15 anyways without an 11-(g) amendment, although the deduction would most likely be taken for 2012. I have not researched and verified the latter part myself, however, so don't rely on it without your own research.