Matching contribution
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.