voluntary employee contribution

(3) Definitions For purposes of this subsection— (A) Qualified employer plan The term “qualified employer plan” has the meaning given such term by section 72(p)(4)(A)(i); except that such term shall also include an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A). (B) Voluntary employee contribution The term “voluntary employee contribution” means any contribution (other than a mandatory contribution within the meaning of section 411(c)(2)(C) )— (i) which is made by an individual as an employee under a qualified employer plan which allows employees to elect to make contributions described in paragraph (1), and (ii) with respect to which the individual has designated the contribution as a contribution to which this subsection applies.

Source

26 USC § 408(q)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
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