I.e. as an early retirement incentive, ABC College gets employee to accept
early retirement and stop working Sept. 1, 2005.
The college tops up so the entire $42,000 limit for 2005 is used.
In addition another $42,000 is placed in January 2, 2006 and finally
another smaller amount [to make the total addition payments equal to the lesser of $100,000 or one year's salary] is made on January 2, 2007.
Did I see this on this board?