Eligible participant
For purposes of this subsection, the term “eligible participant” means a participant in a plan—
(A)#
who would attain age 50 by the end of the taxable year,
(B)#
with respect to whom no other elective deferrals may (without regard to this subsection) be made to the plan for the plan (or other applicable) year by reason of the application of any limitation or other restriction described in paragraph (3) or comparable limitation or restriction contained in the terms of the plan.