Treas. Reg. § 11.412(c)-12

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Extension of time to make contributions to satisfy requirements of section 412.

eCFR amendment effective 2015-12-30 · current · last amended by T.D. 7439, 41 FR 46597, Oct. 22, 1976

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(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.

Source credit, amendments & notes

[T.D. 7439, 41 FR 46597, Oct. 22, 1976]

(Sec. 412(c)(10), Internal Revenue Code of 1954 (88 Stat. 917; 26 U.S.C. 412(c)(10)))

Treas. Reg. § 11.412(c)-12 — Extension of time to make contributions to satisfy requirements of section 412. · eCFR amendment effective 2015-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-11.412%28c%29-12&asof=2001-03-06 · printed Oct 16, 2026

Implements

I.R.C. § 412 Minimum funding standards

Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents

Department of Labor (EBSA)

Final Rules

80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans

Proposed Rules

75 FR 70625Proposed Nov 18, 2010 — Annual Funding Notice for Defined Benefit Plans Comments due Jan 18, 2011

Tax Court (5) · DOL/Federal (0)

U.S. Tax Court (5)

Rulings that address this provision

Phillip M. Wenger, C.P.A., a Sole Proprietor v. Commissioner, T.C. Memo. 2000-156 U.S. Tax Court · May 12, 2000
Cites (b) (b)(2) · Text when decided

Also cite this provision (4)

Susan Jane Hoyez, C.P.A. v. Commissioner, T.C. Memo. 2000-250 U.S. Tax Court · Aug 10, 2000
Cites (b)(1) · Text when decided
Lee Eng'g Supply Co. v. Commissioner, 101 T.C. 189; 101 T.C. No. 12 U.S. Tax Court · Aug 30, 1993
Cites (b) · Text when decided
Citrus Valley Estates v. Commissioner, 99 T.C. 379; 99 T.C. No. 21 U.S. Tax Court · Sep 29, 1992
Cites (b)(l) · Text when decided
D.J. Lee, M.D., Inc. v. Commissioner, 92 T.C. 291; 92 T.C. No. 16 U.S. Tax Court · Feb 7, 1989
Cites (b) · Text when decided

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Apr 1, 1997	current	eCFR amendment effective 2015-12-30 run 2	T.D. 7439, 41 FR 46597, Oct. 22, 1976	View

Provision-level history (blame)