pension deductions and controlled group

[Gary]

a company (company A) has tax year from 11/1 to 10/31. On 11/1/12 they create shor tax year from 11/1/12 - 12/31/12 and then in 2013 they have calendar year tax year.

they adopt DB plan 12/15/12 effective 1/1/12 with calendar year plan year.

So 2012 minimum funding is for a 12 month plan year but only applies to short two month tax year.

min/max funding is 100k for first year.

can 100k be deducted for 2012 tax year?

In addition company B is in same controlled group as company A and also adopts plan and has a full calendar year tax year.

Could Company B contribute the 100k for company A and deduct full contribution as an alternative to company A making a contribution?

And last say they jointly adopt a PS plan. Say max contribution for full plan year for company A is also 100k. For short tax year it would only be 1/6th that amount. Could company B instead make contribution based on entire plan year comp for company A?