In which of the following situations would a non-qualified deferred-compensation plan probably be LEAST appropriate?

Question 5 options:

a)	Client wishes to exceed the maximum benefit and contribution limitations of a qualified plan.

b)	Client wants to reduce reporting and disclosure reporting workload imposed under a qualified plan.

c)	Client is an owner-employee in a closely held corporation where marginal income tax brackets are client 12%, and corporation 21%.

d)	Client seeks plan in which he or she is the only participant, although the corporation has 100 employees.