So, the title may say it all...I think I'm overthinking this, but if there's a controlled group with a Cash Balance Pension Plan (calendar Plan Year), and one of the subsidiaries is on a fiscal taxable year (ending 3/31), when would that company need to make its portion of the contribution? I'm going around and around in my head about whether the Plan Year controls or whether each participating employer's individual taxable year controls. Any quick suggestions on where to focus my thoughts?

Two deadlines to consider for when the contribution must be made:

1) due date of the company's tax return
2) date necessary to meet minimum funding.

The answer to 1 will depend on the methodology in which they are deducting contributions, plan year beginning in tax year, ending in tax year or a combo of the two.

Okay, for the benefit of anyone else who may be struggling over this issue, I found the following (thank you for the direction Blinky).
Timing of contributions: All contributions must be made within 8 1/2 months after the close of the Plan Year according to Code Section 412(c)(10) for 2007 and earlier Plan Years and Code Section 430(j)(1) for 2008 and later Plan Years. The timing of the contribution is based solely on the Plan Year and participating employer's fiscal taxable year has no affect on this rule.
Timing of deductions: Also, 404(a)(1)(A) and (o) eliminate all options regarding the timing of the deduction for contributions made to this particular Plan because it's a defined benefit plan that is not a multiemployer plan. They can no longer accelerate their deduction, but must take it in the year in which the Plan Year ends (sigh). At least this change doesn't affect other types of Plans.

Your last sentence is very strange considering this post: http://benefitslink.com/boards/index.php?s...c=42328&hl= and your contribution to it.

I'm trying to say the same thing...obviously not very clearly though (I apologize). As I interpret the Code and the corresponding Regs, collectively-bargained defined benefit plans (etc) are still allowed to choose the method of taking the deduction in accordance with 401(a)(1)(A). The only type of plans that no longer have a choice are defined benefit plans that are not collectively-bargained (according to 404(o) and the Regs).
Of course, I'm always open to other interpretations...

Well as discussed in the referenced post and the post referenced in the referenced post, it's not that clear.