What is the deadline for depositing employer matching, discretionary, or required contributions?
If you intend to deduct the contributions on your corporate tax return, then the contributions must be deposited no later than the due date of your corporate tax return, including extensions. Certain required contributions, such as top-heavy minimums or safe harbor contributions, have additional deadlines. Sponsors of pension plans must deposit the required contributions no later than the 15th day of the ninth month following the end of the Plan Year to satisfy the minimum funding requirements set forth in the Internal Revenue Code. For partnerships, sole proprietorships and other entities, consult with your tax advisor.
