Contribution percentages
For purposes of this paragraph—
(i) Excess contribution percentage
(i)Excess contribution percentage#
The term “excess contribution percentage” means the percentage of compensation which is contributed by the employer under the plan with respect to that portion of each participant’s compensation in excess of the integration level.
(ii)Base contribution percentage#
The term “base contribution percentage” means the percentage of compensation contributed by the employer under the plan with respect to that portion of each participant’s compensation not in excess of the integration level.