### Question
How is the "excess benefit plan" defined?


### Answer
The term **excess benefit plan** is defined in *29 U.S.C. § 1002* as follows -

> a plan maintained by an employer solely for the purpose of providing benefits for certain employees in excess of the limitations on contributions and benefits imposed by section 415 of title 26 on plans to which that section applies without regard to whether the plan is funded

#### Citation:
  - *29 U.S.C. § 1002*
  - Heading: **CHAPTER 17-COMPREHENSIVE EMPLOYMENT AND TRAINING PROGRAMS > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle A-General Provisions**

