What type of plan does each of these fall under?

The employee is taxed upon the lapse of restrictions imposed on the availability or withdrawal of funds and the employer receives a corresponding deduction in the same year.

Total employer contributions to the plan are subject to specific celling limitations

The plans may not discriminate in favor of highly compensated employees

Restrictions may be imposed to avoid immediate taxation to the employee under the constructive receipt doctrine

Employer contributions and earnings on contributed amounts are not taxed to employees until distributed or made available. The contributions are immediately deductible by the employer