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).