qualified governmental excess benefit arrangement
(3) Qualified governmental excess benefit arrangement For purposes of this subsection, the term “qualified governmental excess benefit arrangement” means a portion of a governmental plan if— (A) such portion is maintained solely for the purpose of providing to participants in the plan that part of the participant’s annual benefit otherwise payable under the terms of the plan that exceeds the limitations on benefits imposed by this section, (B) under such portion no election is provided at any time to the participant (directly or indirectly) to defer compensation, and (C) benefits described in subparagraph (A) are not paid from a trust forming a part of such governmental plan unless such trust is maintained solely for the purpose of providing such benefits.