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10/21/2004: 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 Plans)
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[.]
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