qualified nonelective contribution

(C)The term “qualified nonelective contribution” means any employer contribution (other than a matching contribution) with respect to which— (i)the employee may not elect to have the contribution paid to the employee in cash instead of being contributed to the plan, and (ii)the requirements of subparagraphs (B) and (C) of subsection (k)(2) are met.


26 USC § 401(m)(4)(C)

Scoping language

None: Default is title Scope
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