matching contribution
(4) Definitions For purposes of this subsection— (A) Matching contribution The term “matching contribution” means— (i) any employer contribution made to a defined contribution plan on behalf of an employee on account of an employee contribution made by such employee, and (ii) any employer contribution made to a defined contribution plan on behalf of an employee on account of an employee’s elective deferral. (B) Elective deferral The term “elective deferral” means any employer contribution described in section 402(g)(3). (C) Qualified nonelective contributions The term “qualified nonelective contribution” means any employer contribution (other than a matching contribution) with respect to which— (i) the employee may not elect to have the contribution paid to the employee in cash instead of being contributed to the plan, and (ii) the requirements of subparagraphs (B) and (C) of subsection (k)(2) are met.