compensation of the participant from the employer

(A)The term “participant’s compensation” means the compensation of the participant from the employer for the year. (B)In the case of an employee within the meaning of section 401(c)(1), subparagraph (A) shall be applied by substituting “the participant’s earned income (within the meaning of section 401(c)(2) but determined without regard to any exclusion under section 911)” for “compensation of the participant from the employer”. (C)In the case of a participant in any defined contribution plan— (i)who is permanently and totally disabled (as defined in), (ii)who is not a highly compensated employee (within the meaning of), and (iii)with respect to whom the employer elects, at such time and in such manner as the Secretary may prescribe, to have this subparagraph apply,

Source

26 USC § 415(c)(3)(A)


Scoping language

For purposes of paragraph
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