Excess Amount. The term "Excess Amount" means any amount returned to ensure that the plan satisfies the requirements of § 401(a)(30), 415, or 403(b)(2) (for plan years prior to January 1, 2002). In addition, the term “Excess Amount” includes (for all plan years) any distributions required to ensure that the plan complies with the applicable requirements of § 403(b).
Appears in 8 contracts
Samples: www.irs.gov, benefitslink.com, www.irs.gov