elective deferral

(C)For purposes of this paragraph, the term “elective deferral” has the meaning given such term by section 402(g)(3); except that such term shall include any deferral of compensation under an eligible deferred compensation plan (as defined in). (D)References in subparagraphs (A) and (B) to elective deferrals shall be treated as including references to employee contributions.


26 USC § 414(u)(2)(C)

Scoping language

For purposes of this paragraph
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