funding deadline short plan year

It has been previously asked here whether for a short plan year with a mid month distribution date(final distribution on plan termination) when the 5500 filing is due and the response has been 7  months after the close of the distribution month. Is it also true then that the deadline for a minimum required contribution would be 8.5 months after the close of the distribution month and not 8.5 months after the date of the final distribution? In other words ,could a schedule SB show a contribution 8.5 months after the close of the final distribution month?

How/why are you making a contribution after the final distribution is completed for the plan? Doesn’t that make the final distribution NOT the final distribution? 

Very good point..note the prior year contribution was not made as well(excise tax paid though) ..hence if they do not make the final contribution(s) the plan year ends on the date of the distribution in mid November2023 and the 2023 5500 is the final 5500 due on extension 9/15/2024. if the outstanding contributions are made...then the plan year end is 12/31/2023 and the contribution due date becomes 9/15/2024 and the final 5500 is for 2024...

Well I would think they have to make the final contribution so everything else is moot. 

It is a owner and spouse only so whether they make the final contribution is not certain. They will need to pay the excise tax though. It is interesting that the 430 regs state the plan year for 430 purposes ends on the plan termination date. Since it further states that final quarterly is due 15 days after that date, one would assume the final minimum is due 8.5 months from the plan termination date which will likely be disconnected from the 5500 filing timeline.

@Bill Presson is correct.  How can a plan make a "final distribution" if the money has not yet been deposited into the trust?

My understanding is that the  (minimum contribution) funding deadline will become earlier if the Plan Termination date is earlier than 12 months after the prior year-end date.   The funding deadline date has nothing to do with the "final distribution date".   Final distribution date will impact the deadline for filing the final return for that plan year.

For example,  assume plan year was the calendar year, and plan termination date is June 30, 2024.    Without plan termination,  the 2024 funding deadline would have been September 15, 2025.   With 6/30/2024 plan termination,  the funding deadline moves up to  March 15, 2025.   If the final distribution is made in June 2025,  this creates a "short plan year" in 2025,  and the  "7-month deadline" for filing the 5500 return (for 2025 plan year) moves up to January 31, 2026.

.....  Jeff

I agree with the comments here. Practically if the sponsor is broke what is the solution?  As the sponsor is also the Trustee, is it not reasonable as Trustee to write off the contribution receivable as uncollectible so that the plan and the associated filings can actually end? My understanding is that the IRS cannot waive the first tier 4971 tax but not necessarily the 100% tax. Could the 10% 4971 tax be paid and call it a day without making the final unpaid minimum? It is  an owner only and spouse plan.