26 CFR § 11.412(c)-12

26 CFR · Internal Revenue

§ 11.412(c)-12 — Extension of time to make contributions to satisfy requirements of section 412.

TitleTitle 26: Internal Revenue PartPart 11: Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 11.412(c)-12 (Extension of time to make contributions to satisfy requirements of section 412.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 11.412(c)-12 (2026).

Text

§ 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.

(a)In general. Section 412(c)(10) of the Internal Revenue Code of 1954 provides that for purposes of section 412 a contribution for a plan year made after the end of such plan year but not later than two and one-half months after the last day of such plan year shall be deemed to have been made on such last day. Section 412(c) (10) further provides that the two and one-half month period may be extended for not more than six months under regulations.

(b)Six month extension of two and one-half month period.

(1)For purposes of section 412 a contribution for a plan year to which section 412 applies that is made not more than eight and one-half months after the end of such plan year shall be deemed

Free access — add to your briefcase to read the full text and ask questions with AI

§ 11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.

(a) In general. Section 412(c)(10) of the Internal Revenue Code of 1954 provides that for purposes of section 412 a contribution for a plan year made after the end of such plan year but not later than two and one-half months after the last day of such plan year shall be deemed to have been made on such last day. Section 412(c) (10) further provides that the two and one-half month period may be extended for not more than six months under regulations.

(b) Six month extension of two and one-half month period. (1) For purposes of section 412 a contribution for a plan year to which section 412 applies that is made not more than eight and one-half months after the end of such plan year shall be deemed to have been made on the last day of such year.

(2) The rules of this section relating to the time a contribution to a plan is deemed made for purposes of the minimum funding standard under section 412 are independent from the rules contained in section 404(a) (6) relating to the time a contribution to a plan is deemed made for purposes of claiming a deduction for such contribution under section 404.

(Sec. 412(c)(10), Internal Revenue Code of 1954 (88 Stat. 917; 26 U.S.C. 412(c)(10))) [T.D. 7439, 41 FR 46597, Oct. 22, 1976]