This excerpt taken from the SIVB 10-K filed Mar 16, 2005.
Contribution Dollar Limit. The dollar limit placed on each Participants Employee Contributions, under Section 402(g) of the Code in effect for such taxable year, except to the extent permitted under Section 3.1(b) and Section 414(v) of the Code, if applicable. For purposes of this Section,
a Participants Employee Contributions shall include (i) any employer contribution under a qualified cash or deferred arrangement (as defined in Code section 401(k)) to the extent not includible in gross income for the taxable year under Code section 402(e)(3) (determined without regard to Code section 402(g)), (ii) any employer contribution to the extent not includible in gross income for the taxable year under Code section 402(h)(1)(B) (determined without regard to Code section 402(g)), (iii) any employer contribution to purchase an annuity contract under Code section 403(b) under a salary reduction agreement (within the meaning of Code section 3121(a)(5)(D)) and (iv) for calendar years commencing after December 31, 1996, any elective employer contribution under Code section 408(p)(2)(A)(i).