Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Education Consultant

(Remote / Putnam Valley NY)

Pentegra logo

Retirement Plan Administrator

Excellent TPA

Senior Defined Benefits Consultant

Loren D. Stark Company

Loren D. Stark Company logo

Plan Compliance Analyst (Administrator)


RPA logo

Pension Consultant

Randall & Hurley, Inc.
(Remote / Liberty Lake WA / Helena MT)

Randall & Hurley, Inc. logo

Retirement Plan Administrator - Senior Associate

(Norfolk VA)

PBMares logo

Client Service Specialist

EPIC Retirement Plan Services
(Remote / Norwich NY)

EPIC Retirement Plan Services logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

<< Previous news item   |   Next news item >>

IRS Releases Technical Guidance on Deductibility of 401(k) Contributions after End of Plan Year (PDF)
Internal Revenue Service via International Foundation of Employee Benefit PlansLink to more items from this source
Oct. 21, 2004
Excerpt: On October 1, 2004 the IRS released technical guidance on the Deduction of Contributions to IRC 401(k) Plan or to a Defined Contribution Plan as Matching Contribution Under IRC 401(m) Attributable to Compensation Earned After the End of the Tax Year Under IRC 404(a)(6). Taking into account previous IRS rulings, especially Revenue Ruling 2002-46, the IRS discusses when 401(k) contributions or matching contributions should be deducted by an employer[.]

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2022, Inc.