An unfunded nonqualified deferred compensation plan maintained by an employer primarily for the purpose of providing deferred compensation to a select group of management or highly compensated employees (or, a "top-hat" plan) is exempt from most of ERISA's burdensome requirements. Yet, such a plan must safely

Select one:

a. An ERISA vesting requirement

b. An ERISA participation requirement

c. An ERISA reporting requirement

d. An ERISA funding requirement