QNEC
Qualified nonelective contributions (QNEC). Qualified nonelective contributions or QNEC means employer contributions, other than elective contributions or matching contributions, that satisfy the requirements of 1.401-1(c) and (d) at the time the contribution is made, without regard to whether the contributions are actually taken into account under the ADP test under 1.401(k)-2(a)(6) or the ADP test under 1.401(m)-2(a)(6).