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.