{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s401/m/4/B","label":"elective deferral","definition":"The term “elective deferral” means any employer contribution described in section 402(g)(3).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}