two plans - violate 402g

[Earl]

A guy is in two plans, violates 402g in combination, takes the refund from plan A.

Does the refunded excess still count toward 415 limit in plan A for the year?

Thanks

[Guest Sieve]

If returned properly, the excess does not count for purposes of Section 415, but does count for most other purposes. (See Treas. Reg. Section 1.415©-1(b)(2)(ii)(D) and 1.402(g)-1(e)(1)(ii).) (And, you do mean 402(g), right?)

[Earl]

Yes, I did.

Thank you very much, that helps greatly.