Specified covered employee
For purposes of this paragraph, the term “specified covered employee” means, with respect to any controlled group—
(i)#
any employee described in subparagraph (A), (B), or (D) of paragraph (3), with respect to the publicly held corporation which is a member of such controlled group, and
(ii)#
any employee who would be described in subparagraph (C) of paragraph (3) if such subparagraph were applied by taking into account the employees of all members of the controlled group.