salary reduction contribution
Defined in 1 place of the United States Code.
The term “salary reduction contribution” means, with respect to a cafeteria plan, any amount which is contributed to the plan at the election of the employee and which is not includible in gross income by reason of this section.
Source
- 2010–present26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section