eligible deferred compensation item
(3) Eligible deferred compensation items For purposes of this subsection, the term “eligible deferred compensation item” means any deferred compensation item with respect to which— (A) the payor of such item is— (i) a United States person, or (ii) a person who is not a United States person but who elects to be treated as a United States person for purposes of paragraph (1) and meets such requirements as the Secretary may provide to ensure that the payor will meet the requirements of paragraph (1), and (B) the covered expatriate— (i) notifies the payor of his status as a covered expatriate, and (ii) makes an irrevocable waiver of any right to claim any reduction under any treaty with the United States in withholding on such item.