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excess amount for a year at any time in respect of an individual means
excess amount for a year at any time in respect of an individual means
excess amount for a year at any time in respect of an individual means
excess amount for a year at any time in respect of an individual means the amount, if any, by which the total of all contributions made after February 20, 1990 in the year and before that time into all registered education savings plans by or on behalf of all subscribers in respect of the individual exceeds the lesser of