(a) for the purposes of income tax withholding at the source but determined without regard to any rules that limit the remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in Code Section 3401(a)(2)); provided, however, compensation shall also include the amount of any elective deferrals, as defined in Code Section 402(g)(3), and any amount contributed or deferred by the employer at election of the employee and which is not includible in the gross income of the employee by reason of Code Section 125, 132(f)(4), or 457. Payments made within the later of two and one half months after termination, or the end of the Limitation Year that includes the Termination date will be taken into account in determining Compensation for allocation if they are payments that, absent a termination, would have been paid to the Participant while the Participant continued in employment with the City and are: (A) Regular Compensation for services during the Participant’s regular working hours, or Compensation for services outside the Participant’s regular work hours (such as overtime or shift differential), commissions, bonuses, or other similar payments, and the Compensation would have been paid to the Participant prior to Termination if the Participant had continued employment with the City; (B) Payments for unused accrued bona fide sick, vacation, or other leave, but only if the Participant would have been able to use the leave if employment had continued; or (C) Payments pursuant to a nonqualified unfunded deferred compensation plan, but only if the payments would have been paid to the Participant at the same time if the Participant had continued employment with the Employer and only to the extent that the payment is includible in the Participant’s gross income.