voluntary employee contribution

(B)The term “voluntary employee contribution” means any contribution (other than a mandatory contribution within the meaning of)— (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. (r)

Source

26 USC § 408(q)(3)(B)


Scoping language

None: Default is title Scope
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