Retirement Plan Relationship Manager ERISA Services, Inc. |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Pentegra |
Plumbers Local Union No. 1 Benefit Funds |
Bates & Company |
Retirement Plan Administrator (TPA) Retirement Plan Consultants |
Retirement, LLC |
RTD Financial Advisors |
Employee Benefits and Executive Compensation Associate Attorney Verrill |
Retirement, LLC |
Carpenter Morse Group |
Retirement Plan Legal Specialist Pentegra |
Trucker Huss, A Professional Corporation |
Retirement Plan Documents Specialist Loren D. Stark Company |
Administrator/Consultant (DC and DB) TPA Professionals |
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Contributions During Employer's Taxable Year Deductible Even For Post-Taxable-Year Compensation Internal Revenue Service [IRS] ![]() [Official Guidance] June 28, 2002 Excerpt: This notice addresses two other variations on the Rev. Rul. 90-105 fact pattern, neither of which involves grace period contributions. One variation involves an actual payment to [a DC] plan before the end of the taxable year ... The other variation involves ... guaranteed minimum contribution ... Because these variations involve actual payments before the end of the taxable year, section 404(a)(6) and Rev. Rul. 90-105 ... do not affect the deductibility of the contributions. |
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