### Question
How is the term voluntary employee contribution defined?


### Answer
The term **voluntary employee contribution** is defined in *26 U.S.C. § 408* as the following:

> any contribution (other than a mandatory contribution within the meaning of section 411(c)(2)(C))—


(i) which is made by an individual as an employee under a qualified employer plan which allows employees to elect to make contributions described in paragraph (1), and


(ii) with respect to which the individual has designated the contribution as a contribution to which this subsection applies

#### Citation:
  - *26 U.S.C. § 408*
  - 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**

