to a payment described in paragraph (2)(A)(iv) may not be made less than 12 months prior to the date of the first scheduled payment under such paragraph. (6) Rules relating to funding For purposes of this subsection— (A) Offshore property in a trust In the case of assets set aside (directly or indirectly) in a trust (or other arrangement determined by the Secretary) for purposes of paying deferred equity-based compensation under a nonqualified deferred compensation plan, for purposes of section 83 such assets shall be treated as property transferred in connection with the performance of services whether or not such assets are available to satisfy claims of general creditors— (i) at the time set aside if such assets (or such trust or other arrangement) are located outside of the United States, or (ii) at the time transferred if such assets (or such trust or other arrangement) are subsequently transferred outside of the United States. This subparagraph shall not apply to assets located in a foreign jurisdiction if substantially all of the services to which the nonqualified deferred equity-based compensation relates are performed in such jurisdiction. (B) Employer’s financial health In the case of equity-based compensation deferred under a nonqualified deferred compensation plan, there is a transfer of property within the meaning of section 83 with respect to such compensation as of the earlier of— (i) the date on which the plan first provides that assets will become restricted to the provision of benefits under the plan in connection with a change in the employer’s financial health, or (ii) the date on which assets are so restricted, whether or not such assets are available to satisfy claims of general creditors. (C) Treatment of employer’s defined benefit plan during restricted period (i) In general If— (I) during any restricted period with respect to a single-employer defined benefit plan, assets are set aside or reserved (directly or indirectly) in a trust (or other arrangement as determined by the Secretary)