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DP
I have a client with a calendar year PS/SH 401k plan. We calculated a total contribution due of $63,000 for 2006 which would be due by 9/15/07 (due date of corporate tax return).

The client is having a hard time coming up with the money. If the client doesn't deduct the $63,000 contribution on his 2006 corporate tax return, does this mean he can take until 10/15/07 to make the $63,000 contribution for 2006?

Thanks.
Bird
10/15 to count as 2006 annual additions, 12/31 to meet SH requirements.
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