Subsequent deferral election provisions.
Subsequent deferral election provisions. If a plan permits a subsequent deferral election described in 1.409A-2(b), the plan satisfies the requirements of this paragraph (c)(3) if the plan sets forth in writing, on or before the date the election is required to be irrevocable to meet the requirements of 1.409A-2(b), the conditions under which such election may be made.