### Question
How is the term excess aggregate contribution defined?


### Answer
The term **excess aggregate contribution** is defined in *26 U.S.C. § 4979* as the following:

> 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**

