excess aggregate contribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4979 — for purposes of this section
For purposes of this section, the term “excess aggregate contribution” has the meaning given to such term by section 401(m)(6)(B). For purposes of determining excess aggregate contributions under an annuity contract described in section 403(b), such contract shall be treated as a plan described in subsection (e)(1).