Common use of Excess Amount Clause in Contracts

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

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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

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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

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