### Question
How is the term elective deferral defined?


### Answer
The term **elective deferral** is defined in *26 U.S.C. § 401* as the following:

> any employer contribution described in section 402(g)(3)

#### 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**

