### Question
How does fiduciary responsibility define applicable elective deferral?


### Answer
Under *29 U.S.C. § 1107*, **applicable elective deferral** is defined as:

> any elective deferral (as defined in section 402(g)(3)(A) of title 26) which is made pursuant to a qualified cash or deferred arrangement as defined in section 401(k) of title 26

#### Citation:
  - *29 U.S.C. § 1107*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 4-fiduciary responsibility**

