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Contributions During Employer's Taxable Year Deductible Even For Post-Taxable-Year Compensation
Internal Revenue Service [IRS]Link to more items from this source
[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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