Excess Amount. The term "Excess Amount" means (a) an Overpayment, (b) an elective deferral or employee after-tax contribution returned to satisfy □ 415, (c) an elective deferral in excess of the limitation of □ 402(g) that is distributed, (d) an excess contribution or excess aggregate contribution that is distributed to satisfy □ 401(k) or □ 401(m), (e) an amount contributed on behalf of an employee that is in excess of the employee’s benefit provided under a SEP, (f) an excess contribution that is distributed to satisfy □ 408(k)(6)(A)(iii), (g) an elective deferral that is distributed to satisfy the limitation of □ 401(a)(17), or (h) any similar amount that is required to be distributed in order to maintain plan qualification.
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Excess Amount. The term "Excess Amount" means (a) an Overpayment, (b) an elective deferral or employee after-tax contribution returned to satisfy □ 415, (c) an elective deferral in excess of the limitation of □ 402(g) that is distributed, (d) an excess contribution or excess aggregate contribution that is distributed to satisfy □ 401(k) or □ 401(m), (e) an amount contributed on behalf of an employee that is in excess of the employee’s benefit provided under a SEP, (f) an excess contribution that is distributed to satisfy □ 408(k)(6)(A)(iii), (g) an elective deferral that is distributed to satisfy the limitation of □ 401(a)(17), or (h) any similar amount that is required to be distributed in order to maintain plan qualification.
Appears in 1 contract
Samples: Revenue Procedure
Excess Amount. The term "Excess Amount" means (a) an Overpayment, (b) an elective deferral or employee after-tax contribution returned to satisfy □ § 415, (c) an elective deferral in excess of the limitation of □ § 402(g) that is distributed, (d) an excess contribution or excess aggregate contribution that is distributed to satisfy □ § 401(k) or □ § 401(m), (e) an amount anamount contributed on behalf of an employee that is in excess of the employee’s benefit provided under a SEP, (f) an excess contribution that is distributed to satisfy □ § 408(k)(6)(A)(iii), (g) an elective deferral that is distributed to satisfy the limitation of □ § 401(a)(17), or (hh)(f) any similar amount that is required to be distributed in order to maintain plan qualification.
Appears in 1 contract
Samples: Revenue Procedure