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{"key": "the-plan-year", "type": "clause", "offset": [326, 339]}], "size": 9, "snippet": "means the amount referred to in Code Section 401(m)(6)(B) with respect to a Participant. 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"clause", "offset": [2448, 2461]}, {"key": "basis-of", "type": "clause", "offset": [2710, 2718]}], "size": 9, "snippet": "means, with respect to any Plan Year and with respect to any Member, the excess of the aggregate amount of contributions (and any earnings and losses allocable thereto) made as (i) Member after-tax contributions credited to his Account for the Plan Year, (ii) Employer matching contributions and/or supplemental contributions under Formula 1 credited to his Account as described in this Article for the Plan Year, and (iii) in accordance with and to the extent permitted by the IRS Regulations, 401(k) deferrals (and, as provided in Section 3.9, any Employer qualified nonelective contributions) credited to his Account (if the Plan Administrator elects to take into account such deferrals and contributions when calculating the actual contribution percentage) of Highly Compensated Members for such Plan Year, over the maximum amount of such contributions that could be made as Employer contributions, Member contributions and 401(k) deferrals of such Members without violating the requirements of any Subparagraph of this Section 3.11. If the TPA is required to refund excess aggregate contributions for any Highly Compensated Member for a Plan Year in order to satisfy the requirements of any Subparagraph above, then the refund of such excess aggregate contributions shall be made with respect to such Highly Compensated Members to the extent practicable before the 15th day of the third month immediately following the Plan Year for which such excess aggregate contributions were made, but in no event later than the end of the Plan Year following such Plan Year or, in the case of the termination of the Plan in accordance with Article XI, no later than the end of the twelve-month period immediately following the date of such termination. For each such Member, the amounts so refunded shall be made in the following order of priority: (i) to the extent that the amounts contributed by the Member on an after-tax basis for such Plan Year exceed the highest rate of such contributions with respect to which amounts were contributed by the Employer, by refunding such amounts contributed by the Member which were not matched by his Employer (and any earnings and losses allocable thereto) and (ii) by refunding amounts contributed for such Plan Year by the Member which were matched by his Employer (and any earnings and losses allocable thereto) and, solely to the extent permitted under the Code and applicable IRS Regulations, distributing to the Member amounts contributed for such Plan Year by the Employer with respect to the amounts so returned (and any earnings and losses allocable thereto). All such distributions shall be made to, or shall be with respect to, Highly Compensated Members on the basis of the respective portions of such amounts attributable to each such Highly Compensated Member.", "samples": [{"hash": "jjqSoLXBoi2", "uri": "/contracts/jjqSoLXBoi2#excess-aggregate-contributions", "label": "Employees' Savings & Profit Sharing Plan (1st State Bancorp Inc)", "score": 18.0, "published": true}, {"hash": "b26nGoAGTIu", "uri": "/contracts/b26nGoAGTIu#excess-aggregate-contributions", "label": "Employees' Savings & Profit Sharing Plan (First Community Financial Corp /Nc/)", "score": 18.0, "published": true}, {"hash": "arjFnyBjsBa", "uri": "/contracts/arjFnyBjsBa#excess-aggregate-contributions", "label": "Employees' Savings & Profit Sharing Plan (HMN Financial Inc)", "score": 18.0, "published": true}], "hash": "17c138d619c36978a607cedd7384522d", "id": 10}], "next_curs": "CmsSZWoVc35sYXdpbnNpZGVyY29udHJhY3RzckcLEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiInZXhjZXNzLWFnZ3JlZ2F0ZS1jb250cmlidXRpb25zIzAwMDAwMDBhDKIBAmVuGAAgAA==", "definition": {"size": 717, "snippet": "means, with respect to any Plan Year, the excess of:", "title": "Excess Aggregate Contributions", "id": "excess-aggregate-contributions", "examples": ["For purposes of the preceding sentence, the \u201clargest amount\u201d is determined after distribution of any <strong>Excess Aggregate Contributions</strong>.", "NOTE: Subsections (a), (b) and (c) below apply to forfeitures of amounts other than <strong>Excess Aggregate Contributions</strong>.", "Excess Contributions and <strong>Excess Aggregate Contributions</strong> are allocated to the Highly Compensated Employees with the largest amount of Employer contributions taken into account in calculating the ADP or ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Employer contributions and continuing in descending order until all the Excess Contributions and <strong>Excess Aggregate Contributions</strong> have been allocated.", "<strong>Excess Aggregate Contributions</strong> shall be treated as annual additions under the Plan.", "<strong>Excess Aggregate Contributions</strong> shall be treated as Annual Additions under the Plan.", "<strong>Excess Aggregate Contributions</strong> of Participants who are subject to the family member aggregation rules shall be allocated among the family members in proportion to the Employee and Matching Contributions (or amounts treated as Matching Contributions) of each family member that is combined to determine the combined ACP.", "If such <strong>Excess Aggregate Contributions</strong> are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts.", "Notwithstanding any other provision of this Plan, <strong>Excess Aggregate Contributions</strong>, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such <strong>Excess Aggregate Contributions</strong> were allocated for the preceding Plan Year.", "Contribution amounts shall not include Matching Contributions, whether or not Qualified, that are forfeited either to correct <strong>Excess Aggregate Contributions</strong>, or because the contributions to which they relate are Excess Deferrals, Excess Contributions, or <strong>Excess Aggregate Contributions</strong>.", "For purposes of the preceding sentence, the \u201clargest amount\u201d is determined after distribution of any Excess Contribution and <strong>Excess Aggregate Contributions</strong>."], "related": [["aggregate-contributions", "Aggregate contributions", "Aggregate contributions"], ["excess-contributions", "Excess Contributions", "Excess Contributions"], ["excess-contribution", "Excess Contribution", "Excess Contribution"], ["catch-up-contributions", "Catch-Up Contributions", "Catch-Up Contributions"], ["contribution-percentage-amounts", "Contribution Percentage Amounts", "Contribution Percentage Amounts"]], "related_snippets": [], "updated": "2026-02-19T04:24:45+00:00"}, "json": true, "cursor": ""}}