; (B) the Federal Housing Finance Agency, in the case of the Federal National Mortgage Association or the Federal Home Loan Mortgage Corporation; (C) the National Credit Union Administration, in the case of a credit union described under paragraph (6)(C); and (D) the Securities and Exchange Commission, in the case of a person described under subparagraph (B) or (D) of paragraph 6). (2) Compensation With respect to an employee, the term compensation means any financial remuneration, including salary, bonuses, incentives, benefits, severance, deferred compensation, or golden parachute benefits, and any profits that would be realized from the sale of the securities of the company employing the employee. (3) Consolidated financial institution With respect to a financial institution, the term consolidated financial institution means the financial institution and all subsidiaries of the financial institution. (4) Covered deferment period The term covered deferment period means— (A) with respect to a covered financial institution with less than $10,000,000,000 in consolidated assets, a number of years, to be determined by the appropriate Federal regulator if determined necessary by such appropriate Federal regulator, beginning on the date the compensation is deferred; (B) with respect to a covered financial institution with $10,000,000,000 or more, but less than $50,000,000,000, in consolidated assets, 2 years beginning on the date the compensation is deferred; (C) with respect to a covered financial institution with $50,000,000,000 or more, but less than $250,000,000,000, in consolidated assets, 6 years beginning on the date the compensation is deferred