Plan year end different than Company's year end - Determine deduction

[Guest Becky Egan]

If a Company's year end (6/30) is different than the 401K plan year end (12/31):

How do you determine the deduction limit? Compensation, deferrals, and match for what period?

What plan year contributions are deductible for what Company's year end? As of 6/30/00 - do you look at the 12/31/99 contribution or the "estimated" 12/31/00 contribution? Does the contribution have to paid by a certain time?

[Guest mo again]

Compensation for the fiscal year

Deferrals to extent they relate to compensation for the fiscal year

Match to extent it relates to compensation for the fiscal year

Nondiscretionary contribution can go either way. Consistency is desirable.

Hope that helps.