If a fixed (nondiscretionary) contribution is funded following the IRC Sec. 415 deadline but before the previous working day in the strategy 12 months pursuing the intended system 12 months, the contribution will count towards both of those the annual additions Restrict plus the deduction limit for the 12 months https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/