(3) Participant’s compensation For purposes of paragraph (1)— (A) In general The term “participant’s compensation” means the compensation of the participant from the employer for the year. (B) Special rule for self-employed individuals 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) Special rules for permanent and total disability In the case of a participant in any defined contribution plan— (i) who is permanently and totally disabled (as defined in section 22(e)(3) ), (ii) who is not a highly compensated employee (within the meaning of section 414(q) ), 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, the term “participant’s compensation” means the compensation the participant would have received for the year if the participant was paid at the rate of compensation paid immediately before becoming permanently and totally disabled. This subparagraph shall apply only if contributions made with respect to amounts treated as compensation under this subparagraph are nonforfeitable when made. If a defined contribution plan provides for the continuation of contributions on behalf of all participants described in clause (i) for a fixed or determinable period, this subparagraph shall be applied without regard to clauses (ii) and (iii). (D) Certain deferrals included The term “participant’s compensation” shall include— (i) any elective deferral (as defined in section 402(g)(3) ), and (ii) any amount which is contributed or deferred by the employer at the election of the employee and which is not includible in the gross income of the employee by reason of section 125, 132(f)(4), or 457. (E) Annuity contracts In the case of an annuity contract described in section 403(b), the term “participant’s compensation” means the participant’s includible compensation determined under section 403(b)(3).
26 USC § 415(c)(3)
None identified. Default scope is assumed to be the entire title.