deferred compensation item
(4) Deferred compensation item For purposes of this subsection, the term “deferred compensation item” means— (A) any interest in a plan or arrangement described in section 219(g)(5), (B) any interest in a foreign pension plan or similar retirement arrangement or program, (C) any item of deferred compensation, and (D) any property, or right to property, which the individual is entitled to receive in connection with the performance of services to the extent not previously taken into account under section 83 or in accordance with section 83.