FICA Offset Contribution definition
FICA Offset Contribution means an amount equal to the excess (if any) of (a) the estimated federal employment taxes payable by a Participant with respect to Enhanced Benefit Contributions and/or Restoration Benefit Contributions described in Section 4.8 upon distribution of such Participant’s Account balance, based on application of the “general timing method,” over (b) the amount of federal employment taxes such Participant would have paid with respect to Enhanced Benefit Contributions and/or Restoration Benefit Contributions described in Section 4.8 in the year in which such contributions were actually made, based on application of the “special timing method.