[Anonymous]

So R3 in Becker says that there is no deduction for pension expense until it is paid by c-corps. it is a temp timing difference between IRC and GAAP, whereas GAAP allows the accrual of pension expense for corps.

I was under the impression that we can accrue pension expense and deduct it for tax year 2015, as long as a corporation pay it by the due date of the return plus extensions. in other words a c-corp can deduct $100K in pension expense in 2015 even if it didnt actually incur the $100K cost until it funded the pension in say february of 2016.

i am thoroughly confused. i dont think cash/accrual even matters here. whats becker trying to say?

every corporate return i have ever done (even cash basis taxpayers) i have deducted pension expense even if the company funded it in the next 3 months following year end.