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requirements of section 401(a), such language cannot serve to
turn an otherwise late contribution into a timely one.
Notwithstanding the foregoing, petitioner relies on IRS
Publication 560, Retirement Plans for the Self-Employed (Pub.
560) for the proposition that for the purpose of minimum funding
standards, contributions can be retroactively applied to the
previous year if the contributions are made by the due date of
the employer’s return plus extensions. Although Pub. 560 does
provide that the last date for contribution to a plan such as the
Wenger plan is the due date of the employer’s return plus
extensions, that language appears under the heading
“Contributions” and deals with the deductibility of such
contributions by the employer. Section 404(a)(6) provides, and
Pub. 560 states, that a contribution is deemed timely, and hence
deductible, if made by the due date of the employer’s return,
including extensions thereof. Cf. sec. 11.412(c)-12(b)(2),
Temporary Income Tax Regs., 41 Fed. Reg. 46597-46598 (Oct. 22,
1976). Notably, similar language does not appear in Pub. 560
under the heading of “Minimum Funding Requirements”. Rather, the
portion of the publication dealing with the minimum funding
standard of section 412 specifically states that contributions to
a plan will not be considered timely for the purpose of the
minimum funding standard if made any later than 8-1/2 months
after the end of the plan year. In essence, section 404(a),
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Last modified: May 25, 2011