If a hard and fast (nondiscretionary) contribution is funded once the IRC Sec. 415 deadline but prior to the final day of the approach 12 months adhering to the meant approach calendar year, the contribution will depend to both of those the annual additions limit and also the deduction limit https://kingswoodhomes.uk.com/news/start-2026-in-your-dream-home-with-kingswoods-5-deposit-contribution/