Other definitions
For purposes of this section—
(1) Applicable retirement plan The term “applicable retirement plan” means— (A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a), (B) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b), and (C) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
(2) Elective deferral 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).
(3) Matching contribution The term “matching contribution” means— (A) any matching contribution described in section 401(m)(4)(A), and (B) any contribution to an eligible deferred compensation plan (as defined in section 457(b)) by an eligible employer described in section 457(e)(1)(A) on behalf of an employee and on account of such employee’s elective deferral under such plan, but only if such contribution is nonforfeitable at the time received.
(1)Applicable retirement plan#
The term “applicable retirement plan” means—
(A) an employees’ trust described in section 401(a) which is exempt from tax under section 501(a),
(B) a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b), and
(C) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
(1)(A)#
an employees’ trust described in section 401(a) which is exempt from tax under section 501(a),
(1)(B)#
a plan under which amounts are contributed by an individual’s employer for an annuity contract described in section 403(b), and
(1)(C)#
an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A).
(2)Elective deferral#
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).
(2)(A)#
any elective deferral described in subparagraph (A) or (C) of section 402(g)(3), and
(2)(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).
(3)Matching contribution#
The term “matching contribution” means—
(A) any matching contribution described in section 401(m)(4)(A), and
(B) any contribution to an eligible deferred compensation plan (as defined in section 457(b)) by an eligible employer described in section 457(e)(1)(A) on behalf of an employee and on account of such employee’s elective deferral under such plan,
but only if such contribution is nonforfeitable at the time received.
(3)(A)#
any matching contribution described in section 401(m)(4)(A), and
(3)(B)#
any contribution to an eligible deferred compensation plan (as defined in section 457(b)) by an eligible employer described in section 457(e)(1)(A) on behalf of an employee and on account of such employee’s elective deferral under such plan,