Minimum contribution and deductibility deadline (LA County)

[AndrewM]

Hi, this question was bouncing around the office last week and thought I'd ask around here for opinions.

Can a DB plan sponsor in the LA fire disaster area still satisfy 2024 minimum funding and get their 2024 deduction for contributions made 9/16/25-10/15/25? 

[David D]

The extension applies for the deduction and the PBGC premium payment deadlines, but does not apply to the minimum funding deadline.