If a hard and fast (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but prior to the previous day of the system calendar year following the supposed system year, the contribution will count towards both of those the once-a-year additions limit along with the deduction limit for that https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/