Deemed nonelective contributions to a 401(k) Plan

Hello everyone. I hope this post finds you all happy and healthy. I have a client who is making deposits to the trust account in the same amounts as the advisory fees to "reimburse the plan for the advisory fees." I know that such deposits must be treated as nonelective contributions, but for the life of me I can't find the citation. I would appreciate your help. Thank you.

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