If a hard and fast (nondiscretionary) contribution is funded after the IRC Sec. 415 deadline but ahead of the very last day on the program calendar year following the supposed system 12 months, the contribution will depend in the direction of both the annual additions limit plus the deduction limit https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/