Indicate which of the following statements are conditions that need to be satisfied in order for employer death benefits payments to beneficiaries to be considered a gift. Select "Yes" or "No", whichever is applicable.

a.	The payments were made to the surviving spouse and children rather than to the employees estate.
b.	The employer derived no benefit from the payments.
c.	The surviving spouse and children performed no services for the employer.
d.	The decedent had been fully compensated for services rendered.
e.	Payments represent earnings of the decedent that were not paid by prior to death.
f.	Payments were made pursuant to a board of directors resolution that followed a general company policy of providing payments for families of deceased employees.