Code of Federal Regulations Title 26. Internal Revenue § 26.11.412(c)–12 Extension of time to make contributions to satisfy requirements of section 412

(b) Six month extension of two and one-half month period.(1) For purposes of section 412 a contribution for a plan year to which section 412 applies that is made not more than eight and one-half months after the end of such plan year shall be deemed to have been made on the last day of such year.

(2) The rules of this section relating to the time a contribution to a plan is deemed made for purposes of the minimum funding standard under section 412 are independent from the rules contained in section 404(a)(6) relating to the time a contribution to a plan is deemed made for purposes of claiming a deduction for such contribution under section 404.