What is the deadline for making a tax deductible contribution to a qualified retirement plan?
Employer tax deductible contributions must be made by the due date (including any extensions) of the Employer’s tax return. Qualified retirement plans which are subject to minimum funding standards (i.e. defined benefit, money purchase & target benefit plans) must make the required plan contribution no later than 8 ½ months after the plan year end to avoid a funding deficiency and the imposition of excise taxes.
