If a fixed (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but ahead of the previous working day of the program 12 months next the intended program 12 months, the contribution will depend towards the two the once-a-year additions limit and also the deduction limit for the year https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/