### Question
How does the law define nonelective contribution?


### Answer
Under *26 U.S.C. § 45R*, **nonelective contribution** is defined as:

> an employer contribution other than an employer contribution pursuant to a salary reduction arrangement

#### Citation:
  - *26 U.S.C. § 45R*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

