Method of contributions, etc., having the effect of a plan
If—
(A)#
there is no plan, but
(B)#
there is a method or arrangement of employer contributions or compensation which has the effect of a stock bonus, pension, profit-sharing, or annuity plan, or other plan deferring the receipt of compensation (including a plan described in paragraph (2)),
subsection (a) shall apply as if there were such a plan.