(B)For purposes of subparagraph (A), the term “excess contributions” means, with respect to any plan year, the excess of— (i)the aggregate amount of employer contributions actually paid over to the trust on behalf of highly compensated employees for such plan year, over (ii)the maximum amount of such contributions permitted under the limitations of clause (ii) of paragraph (3)(A) (determined by reducing contributions made on behalf of highly compensated employees in order of the actual deferral percentages beginning with the highest of such percentages). (C)Any distribution of the excess contributions for any plan year shall be made to highly compensated employees on the basis of the amount of contributions by, or on behalf of, each of such employees. (D)No tax shall be imposed underon any amount required to be distributed under this paragraph. (E)For purposes of paragraph (2)(C), a matching contribution (within the meaning of subsection (m)) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribution relates is treated as an excess contribution under subparagraph (B), an excess deferral under section 402(g)(2)(A), a permissible withdrawal under section 414(w), or an excess aggregate contribution under section 401(m)(6)(B). (F)For excise tax on certain excess contributions, see section 4979.