elective deferrals
(3) Elective deferrals 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 section 401(k) ) 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 under section 403(b) under 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). An employer contribution shall not be treated as an elective deferral described in subparagraph (C) if under the salary reduction agreement such contribution is made pursuant to a one-time irrevocable election made by the employee at the time of initial eligibility to participate in the agreement or is made pursuant to a similar arrangement involving a one-time irrevocable election specified in regulations.