elective deferrals

(3)For purposes of this subsection, the term “elective deferrals” means, with respect to any taxable year, the sum of— (A)any employer contribution under a qualified cash or deferred arrangement (as defined in) to the extent not includible in gross income for the taxable year under subsection (e)(3) (determined without regard to this subsection), (B)any employer contribution to the extent not includible in gross income for the taxable year under subsection (h)(1)(B) (determined without regard to this subsection), (C)any employer contribution to purchase an annuity contract underunder a salary reduction agreement (within the meaning of section 3121(a)(5)(D)), and (D)any elective employer contribution under section 408(p)(2)(A)(i).

Source

26 USC § 402(g)(3)


Scoping language

None: Default is title Scope
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