covered employee

(2) Covered employee For purposes of this section, the term “covered employee” means any employee (including any former employee) of an applicable tax-exempt organization if the employee— (A) is one of the 5 highest compensated employees of the organization for the taxable year, or (B) was a covered employee of the organization (or any predecessor) for any preceding taxable year beginning after December 31, 2016 .

Source

26 USC § 4960(c)(2)


Scoping language

For purposes of this section
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