Money purchase pension plan has plan year end and fiscal year end of 12/31/99. Employer has extension for filing tax return to 9/15/00. Does the contribution have to made before the return is actually filed? For example, can the employer file the return 6/26/00 but actually make the contribution 9/1/00? Would answer be different if it was a profit sharing plan?

I've found the answer to my question. The answer is yes...you can file the return first and then make the contribution later.