Employer contributions
Employer contributions (i)Amounts treated as an annual addition.For purposes ofparagraph (b)(1)(i)(A)of this section, the termannual additionincludes employer contributions credited to the participant's account for the limitation year and other allocations described inparagraph (b)(4)of this section that are made during the limitation year. Seeparagraph (b)(6)of this section for timing rules applicable to annual additions with respect to employer contributions.