Reg. § 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.
(a) In general Section of the Internal Revenue Code of 1954 provides that for purposes of section a contribution for a plan year made after the end of such plan year but not later than two and one-half months after the last day of such plan year shall be deemed to have been made on such last day. Section (10) further provides that the two and one-half month period may be extended for not more than six months under regulations.
(b) Six month extension of two and one-half month period
(1) For purposes of section a contribution for a plan year to which section 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 are independent from the rules contained in section (6) relating to the time a contribution to a plan is deemed made for purposes of claiming a deduction for such contribution under section .
(Sec. 412(c)(10), Internal Revenue Code of 1954 (88 Stat. 917; 26 U.S.C. 412(c)(10)))
[T.D. 7439, 41 FR 46597, Oct. 22, 1976]