subparagraph, the term compensation means, with respect to any employee, the sum of— (i) the employee’s wages on which the tax under section 3101(b) is imposed, plus (ii) any amount described in paragraph (9), (11), (12), or (14) of section 6051(a) with respect to the employee. (H) Aggregation rules Rules similar to the rules of paragraph (5)(B)(iii) shall apply for purposes of this paragraph. (I) Regulations The Secretary may prescribe such regulations as are necessary to carry out the purposes of this paragraph, including adjustments to the pay fairness requirements of subparagraph (B)— (i) to prevent avoidance of this paragraph through changes in the composition of the taxpayer’s workforce, and (ii) to account for significant, non-tax-motivated changes in the size and composition of the taxpayer’s workforce (including mergers, spinoffs, or changes in the occupational composition of a taxpayer’s workforce). . (b) Modification of definition of covered employees (1) In general Paragraph (3) of section 162(m) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (A), by striking as of the close of the taxable year, such employee is the chief executive officer of the taxpayer or is and inserting such employee is the chief executive officer or the chief financial officer of the taxpayer at any time during the taxable year, or was