stock unit. (iv) Employee For purposes of clause (ii), the term employee shall not include— (I) any employee described in section 4980E(d)(4), (II) any excluded employee, and (III) with respect to any corporation for any calendar year, any individual who provides services for such corporation in the United States (or any possession of the United States) for a period of less than 90 days during such calendar year. (v) Special rule for calendar years before 2020 In the case of any calendar year beginning before January 1, 2020, clause (ii) shall be applied without regard to whether the rights and privileges with respect to the qualified stock are the same. (3) Qualified employee