If an employer's contributions are made to a non-qualified retirement plan in which employees are fully vested ,

Question 17 options:

A	The employer's contributions on behalf of the employee are includable in the employee's gross income.
B	The employer is not entitled to a current deduction for contributions to such plans.
C	The employee is allowed a deduction for current contributions, but must include retirement benefits in his or her gross income in the tax year of receipt.
D	All of the above are true.