### Question
How does Income Taxes define qualified nonelective contribution?


### Answer
Under *26 U.S.C. § 401*, **qualified nonelective contribution** is defined as:

> 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**

