Definitions
For purposes of this paragraph—
(i) Salary reduction contribution
(i)Salary reduction contribution#
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.
(ii)Qualified employee#
The term “qualified employee” means, with respect to a cafeteria plan, any employee who is not a highly compensated or key employee and who is eligible to participate in the plan.
(iii)Highly compensated employee#
The term “highly compensated employee” has the meaning given such term by section 414(q).
(iv)Key employee#
The term “key employee” has the meaning given such term by section 416(i).