TaxGuyBill
Level 15
05-24-2024
04:22 PM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Yes, the SECURE Act allows the first-year 401k to retroactively contribute the employer contributions until the due date of the return (including extensions). The employee contributions were due by the unextended due date. See §401(b)(2).
https://www.law.cornell.edu/uscode/text/26/401#b