Excess Annual Additions

[Guest curious jorge]

Multiemployer PS Plan credited account of p for year in excess of 415© limits. RP 2003-44, App. A indicates that excess amount should be put in unallocated expense account to reduce ER contributions in future years and while suspense account remains, the ER is not permitted to make additional contributions to the plan.

Does this mean that the suspense account should be applied (allocated) to reduce contributions of all the ERs in the plan as to the entire universe of participants, just as to the participants on whose behalf this particular ER contributes on, or just as to the account of the participant whose account exceeded the 415© limit?