If an Employer's Contributions Are Made to a Non-Qualified Retirement

question 3

Multiple Choice

If an employer's contributions are made to a non-qualified retirement plan in which employees are fully vested,

• A)The employer's contributions on behalf of the employee are includible in the employee's gross income.
• B)The employer is not entitled to a current deduction for contributions to such plans.
• C)The employee is allowed a deduction for current contributions, but must include retirement benefits in his or her gross income in the tax year of receipt.
• D)All of the above are true.

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