; (dd) payments based on meeting a certain quota or numerical target, or avoiding penalties for a benchmark set in Federal law, relating to covered activities; and (ee) bonuses or other payments based on meeting a certain quota or numerical target, or avoiding penalties for a benchmark set in Federal law, relating to covered activities; (III) a decrease or removal of a payment or benefit described in subclause (I) or (II) (and not excluded under clause (ii)), if that decrease or removal is based directly or indirectly on meeting a certain quota or numerical target, or avoiding penalties for a benchmark set in Federal law,relating to covered activities; and (IV) a change in employment status, such as a promotion, demotion, or termination if based on meeting a certain quota or numerical target, or avoiding penalties for a benchmark set in Federal law, relating to covered activities. (ii) Exclusions The following payments or benefits shall not be considered prohibited incentive compensation, if the payment or benefit is determined in a way that is not related to the role the recipient plays in any covered activity: (I) A profit sharing plan, including a qualified cash or deferred arrangement (as defined in section 401(k)(2) of the Internal Revenue Code of 1986) offered to all employees on a basis that is neutral with respect to the role the recipient plays in any covered activity. (II) An employee benefits plan offered to all employees on a basis that is neutral with respect to the role the recipient plays in any covered activity. (III) A cost of living adjustment. (IV) A payment to a senior executive with responsibility for the development of policies that affect marketing and recruitment, enrollment, financial aid, or student support services, including job placement services. (C) Recruitment and marketing activity The term recruitment and marketing activity means— (i) broad information dissemination and disseminating targeted information to individuals; (ii) soliciting individuals regarding an institution