Find the best match for each phrase below.

A tax imposed on inter vivos transfers.

A tax imposed on testamentary transfers

Pension plan where the employee bears

the risk of investing.

Tax credit targeted to taxpayers pursuing

education beyond the first two years of

post secondary education.

Bonus compensation tied to appreciation

in the company's stock price that may be

paid out in cash or shares of stock

depending on the contract terms.

A loss from an activity in which the

taxpayer does not materially participate.