FICA Taxation of Contribution Made Per Employee's One-Time Irrevocable Election

[Guest long]

An employee contributes 6% of the salary to a profit sharing or money purchase plan pursuant to a one-time irrevocable election under Treas. Reg. 1.401(k)-1(a)(3)(iv). Am I correct that the contribution is treated as a nonelective employer contribution and, thus, is not subject to FICA?

[Everett Moreland]

CCA 200210014 and 200333003 address the same question for 403(b) plans and might be relevant.