elective deferral
(2) Elective deferral The term “elective deferral” means— (A) any elective deferral described in subparagraph (A) or (C) of section 402(g)(3), and (B) any elective deferral of compensation by an individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).