### Question
How is the "annual addition" defined?


### Answer
The term **annual addition** is defined in *26 U.S.C. § 415* as follows -

> the sum of any year of—


(A) employer contributions,


(B) the employee contributions, and


(C) forfeitures

#### Citation:
  - *26 U.S.C. § 415*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

