Which of the following statements concerning a rabbi trust is (are ) correct?

1) It must not provide that the trust assests are subject to the claims of the employer's creditors in the event of insolvency.

2) It is a way to protect participants from the corporate takeover ( merger or acquisition) without triggering taxation at the time contributions are made to the trust.

A)1 only

B)2 only

C)Both 1 and 2

D) Neither 1 or 2