elective deferral
Defined in 1 dictionary — U.S. Code
United States Code
5 U.S.C. § 8432d — for purposes of this section
the terms “designated Roth contribution” and “elective deferral” have the meanings given such terms in section 402A of the Internal Revenue Code of 1986.
26 U.S.C. § 401 — under this section (21 versions over time)
The term “elective deferral” means an employer contribution described in section 402(g)(3)(A).
26 U.S.C. § 401 — for purposes of this title
The term “elective deferral” means any employer contribution described in section 402(g)(3).
26 U.S.C. § 402A — for purposes of this section (2 versions over time)
The term “elective deferral” means—
(A) any elective deferral described in subparagraph (A) or (C) of section 402(g)(3), and
(B) any elective deferral of compensation by an individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
26 U.S.C. § 414 — for purposes of this subchapter
For purposes of this paragraph, the term “elective deferral” has the meaning given such term by section 402(g)(3); except that such term shall include any deferral of compensation under an eligible deferred compensation plan (as defined in section 457(b)).
26 U.S.C. § 414 — for purposes of this part
The term “elective deferral” has the meaning given such term by subsection (u)(2)(C).
29 U.S.C. § 1054 — for the purposes of this part (10 versions over time)
The term “elective deferral” means an employer contribution described in section 402(g)(3)(A) of title 26.