457 employer discretionary contributions included as comp?

[Belgarath]

Suppose a non-profit employer has a 401(k) or 403(b), and in addition, has a 457(b) plan. The 401(k) and 403(b) plans define compensation to include deferrals to 457(b) plans.

Suppose for a given year, the employer contributes $18,000 to the 457(b) plan as a nonelective contribution - the employee does NOT make a deferral election?

Although the general treatment of 457 employer contributions is a deferral for purposes of the elective deferral limit, it seems less clear to me how this should be treated for compensation purposes in other plans. 1.415©-2(b)(1) includes the clause ..."(or to the extent amounts would have been received and includible in gross income BUT FOR an election under....457(b)." (emphasis is mine)

415©(3)(D)(ii) says any amount which is contributed or deferred by the employer "at the election of the employee"...

So it seems to me that employer nonelective contributions should NOT be added back in as compensation for purposes of other plans, as the employee has made no "election" for those amounts to be contributed? Thoughts?

I can also argue it the other way - if it suited my purposes...