Elective Contributions. Any amount that is contributed by the Employer under a salary reduction agreement with a Participant and that is not includible in the Participant’s gross income by reason of Code Sections 402(e)(3) (Pre-Tax Contributions), 402(h)(1) (certain pre-tax deferrals to a simplified employee pension plan), 403(b) (certain Employee deferrals under a tax deferred annuity), 408(p)(2)(A)(i) (simple retirement account), 125 (cafeteria plan deductions), 132(f)(4) (qualified transportation fringe benefits), or 457 (certain deferred compensation plans).
Appears in 3 contracts
Sources: Defined Contribution Plan and Trust (Comstock Resources Inc), Defined Contribution Plan and Trust (Triad Guaranty Inc), 401(k) Profit Sharing Plan Adoption Agreement (Atlas America Inc)