Excess Benefit Plans

[QDROphile]

May a government educational institution's 403(B) plan spill its contibution in execess of the 415 limits into an excess benefit plan? Although 403(B) has provisions that allow one to conclude that a 403(B) plan can be a governmental plan, usually a 403(B) plan is treated as the plan of the participant for section 415 limits (no aggregation with other plan of the government sponsor).

If a 403(B) plan can feed an excess plan, does the answer change if the governmental employer also has a 401(a) plan that is not hitting the 415 limit for the participant that is hitting the limit under the 403(B) plan?

The participant is hitting the 415 limit under the 403(B) plan because of a one-time irrevocable election. Does this run afoul of the 415(m)(3)(B) proscription on elections to defer income?