elective deferral
Defined in 5 places across 3 titles of the United States Code.
Elective deferral.—The term "elective deferral" means an employer contribution described in section 402(g)(3)(A).
Source
- 2006–202526 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
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)).
Source
- 1996–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
The term “elective deferral” has the meaning given such term by subsection (u)(2)(C).
Source
- 2001–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
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).
Source
- 2010–present26 U.S.C. § 402AInternal Revenue Code · Optional treatment of elective deferrals as Roth contributions · for purposes of this section
The term “elective deferral” means an employer contribution described in section 402(g)(3)(A).
Source
- 2013–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section
The term “elective deferral” means an employer contribution described in section 402(g)(3)(A) of title 26.
Source
- 2006–present29 U.S.C. § 1054Labor · Benefit accrual requirements · for the purposes of this part
The term “elective deferral” means any elective deferral described in subparagraph (A) or (C) of section 402(g)(3).
Source
- 2001–201026 U.S.C. § 402AInternal Revenue Code · Optional treatment of elective deferrals as Roth contributions · for purposes of this section
The term “elective deferral” means any employer contribution described in section 402(g)(3).
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under 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.
Source
- 2009–present5 U.S.C. § 8432dGovernment Organization and Employees · Qualified Roth contribution program · for purposes of this section