In general
Except as provided in this paragraph, for purposes of applying this title to a retirement plan to which this subsection applies—
(i)#
an individual receiving a differential wage payment shall be treated as an employee of the employer making the payment,
(ii)#
the differential wage payment shall be treated as compensation, and
(iii)#
the plan shall not be treated as failing to meet the requirements of any provision described in paragraph (1)(C) by reason of any contribution or benefit which is based on the differential wage payment.