excess benefit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4958 — for purposes of this section
The term “excess benefit” means the excess referred to in subparagraph (A).
26 U.S.C. § 4958 — for purposes of this section
the term “excess benefit” includes, with respect to any transaction described in subparagraph (A), the amount of any such grant, loan, compensation, or other similar payment.
26 U.S.C. § 4958 — for purposes of this section
the term “excess benefit” includes, with respect to any transaction described in clause (i), the amount of any such grant, loan, compensation, or other similar payment.
26 U.S.C. § 4980I — for purposes of this section
The term “excess benefit” means, with respect to any applicable employer-sponsored coverage made available by an employer to an employee during any taxable period, the sum of the excess amounts determined under paragraph (2) for months during the taxable period.