in the case of deferred deduction remuneration for any taxable year beginning after December 31, 2012 , which is attributable to services performed by an applicable individual during any disqualified taxable year beginning after December 31, 2009 , to the extent that the amount of such remuneration exceeds $500,000 reduced (but not below zero) by the sum of—
(I)#
the applicable individual remuneration for such disqualified taxable year, plus
(II)#
the portion of the deferred deduction remuneration for such services which was taken into account under this clause in a preceding taxable year (or which would have been taken into account under this clause in a preceding taxable year if this clause were applied by substituting “ December 31, 2009 ” for “ December 31, 2012 ” in the matter preceding subclause (I)).