Craig Marcus is a key employee of a small technology firm, UpStart Inc. He has been employed by the company for the last eight years, during which time ownership of the company has changed hands three times. The current management team is willing to adopt a nonqualified deferred compensation plan, which would include covering Craig. Craig's concern is that 12 years from now, when he plans to retire, the company could be under different management and the new management team might do away with the plan. Which one of the following plans will protect Craig from losing the deferred assets if management changes its mind?

A)

A SERP

B)

A top hat plan

C)

An informally funded rabbi trust

D)

An unfunded plan