(iii)The term “compensation” has the same meaning as when used in section 415; except that such term shall include— (I)any employer contribution under a qualified cash or deferred arrangement to the extent not included in gross income underor 402(h)(1)(B), (II)any amount which the employee would have received in cash but for an election under a cafeteria plan (within the meaning of), and (III)any amount contributed to an annuity contract described inpursuant to a salary reduction agreement (within the meaning of section 3121(a)(5)(D)).


26 USC § 414(n)(5)(C)(iii)

Scoping language

when used in section 415
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