Period to which subparagraph (A) applies
For purposes of subparagraph (A), the period described in this subparagraph is the period—
(i)#
on or after the 1st day on which the individual to whom the loan is made is a key employee (as defined in section 416(i)), or
(ii)#
such loan is secured by amounts attributable to elective deferrals described in subparagraph (A) or (C) of section 402(g)(3).