### Question
What does qualified nonelective contribution mean?


### Answer
**Qualified nonelective contribution** has the following meaning in *26 U.S.C. § 401*:

> 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**

