Initial year double deduction

I'm looking at a presentation from an actuarial firm that suggests a 12/31/18 FYE taxpayer set up a CB plan with a 11/30/18 plan year end.  The contribution for the 11/30/18 plan year end can be deducted on the 2018 tax return as long as it's made by extended due date.  Nothing new there.  The suggestion is to fund the plan year beginning 12/1/18 before 12/31/18 so that amount could also be deducted...giving two years deduction in 2018.  Of course, all later years would be "normal"  Any thoughts/comments on that?

The actuarial firm also promotes what I think is a very aggressive 401(h) plan so I'm a bit leery of anything they show.

Thanks,

The approach uses a taxpayer election to deduct defined benefit cost for the plan year beginning in the fiscal (tax) year.  This is an authorized election.

Seriously, Bob? 

Wouldn't the total two year's of contributions need to be less than the maximum deductible contribution for year 1, since that is the year you are taking the deduction?  And if it is, why not just create allocate it all to year 1, then create prefunding balance and use that to satisfy year 2?  

This setup sounds very similar to a case we took over this past year. In that case, they made the first plan year a short year 1/1/2015-11/30/2015, so then there were two plan years starting in 2015, and they took the deduction for both in the same tax year.

Personally I found this whole setup to be unnecessarily complicated - if you really need an extra large deduction in the first year, then use an opening balance to give yourself a nice big FT - why mess with the plan year? But unnecessarily complicated seems to have been the M.O. of the firm that drafted this particular plan. There were other issues with it too that I won't get into here.