Minimum funding requirementsWhich of the following statements regarding the income tax doctrines that apply to nonqualified plans are CORRECT?

Constructive receipt occurs within a nonqualified plan if the executive has unrestricted access to the funds set aside by the plan.

The economic benefit doctrine is one of the concepts that defines what constitutes income to the executive.

If there is a substantial risk of forfeiture with respect to the set$-$aside assets in a nonqualified plan, the deferred compensation will not be treated as constructively received.

One of the tests for determining whether the economic benefit doctrine applies to nonqualified deferred compensation $($NQDC$)$ is whether the plan grants to the executive greater rights to the employer's property than the plan grants to other parties, most notably the general creditors of the employer.

A$)$

I, II$,$ and III

B$)$

I, II$,$ III, and IV

C$)$

I and III

D$)$

II and III

D$)$

Reporting and disclosure requirementsWhich one of the following ERISA provisions applies to nonqualified deferred compensation plans, other than governmental, church, and unfunded excess benefit plans?

A$)$

Age and service rules

B$)$

Integration rules

C$)$

Minimum funding requirements

D$)$

Reporting and disclosure requirements