### Question
How is the term qualified nonelective contribution defined?


### Answer
The term **qualified nonelective contribution** is defined in *26 U.S.C. § 401* as the following:

> any employer contribution (other than a matching contribution) with respect to which—


(i) the employee may not elect to have the contribution paid to the employee in cash instead of being contributed to the plan, and


(ii) the requirements of subparagraphs (B) and (C) of subsection (k)(2) are met

#### Citation:
  - *26 U.S.C. § 401*
  - 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 A-General Rule**

