Base period
For purposes of paragraph (2)—
(A) $160,000 amount
(A)$160,000 amount#
The base period taken into account for purposes of paragraph (1)(A) is the calendar quarter beginning July 1, 2001 .
(B)Separations after December 31, 1994#
The base period taken into account for purposes of paragraph (1)(B) with respect to individuals separating from service with the employer after December 31, 1994 , is the calendar quarter beginning July 1 of the calendar year preceding the calendar year in which such separation occurs.
(C)Separations before January 1, 1995#
The base period taken into account for purposes of paragraph (1)(B) with respect to individuals separating from service with the employer before January 1, 1995 , is the calendar quarter beginning October 1 of the calendar year preceding the calendar year in which such separation occurs.
(D)$40,000 amount#
The base period taken into account for purposes of paragraph (1)(C) is the calendar quarter beginning July 1, 2001 .