For purposes of subparagraph (B), the employer contributions on behalf of any employee—
(i)#
shall include any employer contributions made pursuant to the employee’s election under paragraph (2), and
(ii)#
under such rules as the Secretary may prescribe, may, at the election of the employer, include—
(I) matching contributions (as defined in 401(m)(4)(A)) which meet the requirements of paragraph (2)(B) and (C), and
(II) qualified nonelective contributions (within the meaning of section 401(m)(4)(C)).
(ii)(I)#
matching contributions (as defined in 401(m)(4)(A)) which meet the requirements of paragraph (2)(B) and (C), and
(ii)(II)#
qualified nonelective contributions (within the meaning of section 401(m)(4)(C)).