Which of the following characteristics of an unfunded nonqualified deferred compensation plan?

i. the employee has no secured rights in the benefits to be paid.

ii. these plans are often referred to as "top hat plans" because they are provided for top executives of the company.

iii. the plan must establish substantial risk forefeiture provisions to assure tax deferral.

iv. the plan is subject to most of the ERISA non-tax requirements.

a) i and ii only

b) iii and iv only

c) i, ii, and iii only

d) ii, iii, and iv only.