### Question
How is the "excess contributions" defined?


### Answer
The term **excess contributions** is defined in *26 U.S.C. § 4979* as follows -

> given such term by sections 401(k)(8)(B), 408(k)(6)(C), and 501(c)(18).

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

