matching contribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — for purposes of this title (4 versions over time)
The term “matching contribution” means—
(i) any employer contribution made to a defined contribution plan on behalf of an employee on account of an employee contribution made by such employee,
(ii) any employer contribution made to a defined contribution plan on behalf of an employee on account of an employee’s elective deferral, and
(iii) subject to the requirements of paragraph (14), any employer contribution made to a defined contribution plan on behalf of an employee on account of a qualified student loan payment.
26 U.S.C. § 402A — for purposes of this section (5 versions over time)
For purposes of subparagraph (A), the term “matching contribution” has the meaning given such term in section 401(m)(4).
26 U.S.C. § 402A — for purposes of this section (2 versions over time)
The term “matching contribution” means—
(A) any matching contribution described in section 401(m)(4)(A), and
(B) any contribution to an eligible deferred compensation plan (as defined in section 457(b)) by an eligible employer described in section 457(e)(1)(A) on behalf of an employee and on account of such employee’s elective deferral under such plan,