### Question
Can you define what annual addition means?


### Answer
**Annual addition** is defined as the following in *26 U.S.C. § 415*:

> 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**

