### Question
How does Miscellaneous Excise Taxes define excess aggregate contribution?


### Answer
Under *26 U.S.C. § 4979*, **excess aggregate contribution** is defined as:

> given to such term by section 401(m)(6)(B). 

#### Citation:
  - *26 U.S.C. § 4979*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

