### Question
What does elective deferral mean?


### Answer
**Elective deferral** has the following meaning in *26 U.S.C. § 414*:

> given such term by subsection (u)(2)(C).

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

