(3) Definitions For purposes of this subsection— (A) Plan includes arrangements, etc. The term “plan” includes any agreement or arrangement. (B) Substantial risk of forfeiture The rights of a person to compensation are subject to a substantial risk of forfeiture if such person’s rights to such compensation are conditioned upon the future performance of substantial services by any individual.
26 USC § 457(f)(3)
None identified. Default scope is assumed to be the entire title.