Exception .—
Subclause (II) of clause (i) shall not apply—
(I)#
except as provided in section 409(d), in the case of an employee who is a 5-percent owner (as defined in section 416) with respect to the plan year ending in the calendar year in which the employee attains the applicable age, or
(II)#
for purposes of section 408(a)(6) or (b)(3).