XYZ establishes a secular trust for Bob. Which of the following is/are true? I. Bob will be able to defer a portion of his current income. II. The benefits will be subject to the creditors of XYZ. III. The plan is an informally funded plan. IV. Because there is no substantial risk of forfeiture, taxation will occur at the time the contribution is made. A. I, II B. IV C. II, IV D. All of the above E. None of the above