Qualified percentage
For purposes of this subparagraph, the term “qualified percentage” means, with respect to any employee, any percentage determined under the arrangement if such percentage is applied uniformly, does not exceed 15 percent (10 percent during the period described in subclause (I)), and is at least—
(I)#
3 percent during the period ending on the last day of the first plan year which begins after the date on which the first elective contribution described in clause (i) is made with respect to such employee,
(II)#
4 percent during the first plan year following the plan year described in subclause (I),
(III)#
5 percent during the second plan year following the plan year described in subclause (I), and
(IV)#
6 percent during any subsequent plan year.