annual addition

(2) Annual addition For purposes of paragraph (1), the term “annual addition” means the sum of any year of— (A) employer contributions, (B) the employee contributions, and (C) forfeitures. For the purposes of this paragraph, employee contributions under subparagraph (B) are determined without regard to any rollover contributions (as defined in sections 402(c) , 403(a)(4) , 403(b)(8) , 408(d)(3) , and 457(e)(16) ) without regard to employee contributions to a simplified employee pension which are excludable from gross income under section 408(k)(6). Subparagraph (B) of paragraph (1) shall not apply to any contribution for medical benefits (within the meaning of section 419A(f)(2)) after separation from service which is treated as an annual addition.

Source

26 USC § 415(c)(2)


Scoping language

For the purposes of this paragraph
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