limit on certain retirement plans with large account balances. . (B) Section 402(g) of such Code is amended by adding at the end the following new paragraph: (9) Aggregate limitation For additional limitation on contributions to certain plans with large account balances, see section 409B. . (C) Section 403(b)(1) of such Code is amended by adding at the end the following new sentence: For additional limitation on contributions to certain plans with large account balances, see section 409B. . (D) Section 408(r) of such Code is amended by adding at the end the following new paragraph: (3) For additional limitation on contributions to certain plans with large account balances, see section 409B. . (E) Section 457(c) of such Code is amended by adding at the end the following new sentence: For additional limitation on contributions to certain plans with large account balances, see section 409B. . (b) Excise tax on excess annual additions (1) In general Subsection (a) of section 4973 of the Internal Revenue Code of 1986 is amended— (A) by striking or at the end of paragraph (5), (B) by inserting or after the comma at the end of paragraph (6), and (C) by inserting after paragraph (6) the following new paragraph: (7) an applicable retirement plan (within the meaning of section 409B(c)(3)), . (2) Excess contributions to applicable retirement plans Section 4973 of such Code is amended by adding at the end the following new subsection: (i) Excess contributions to applicable retirement plans For purposes of this section, in the case of applicable retirement plans (within the meaning of section 409B(c)(3)), the term excess contributions with respect to any taxable year means the sum of— (1) the excess of the applicable annual additions (within the meaning of section 409B(c)(1)) to such plans over the limitation under section 409B(a) for such taxable year, and (2) the lesser of— (A) the amount determined under this subsection for the preceding taxable year, reduced by the aggregate distributions from such plans for the taxable