Constructive Receipt (a) Employee must not have control over ...

[mpobi80]

Constructive Receipt
 
  (a) Employee must not have control over funds
  (b) Employee does not have ownership to any of plan funds
  (c) Employer cannot take a tax deduction until employee is required to include it as taxable income
  (d) Accumulated benefits accruing to key employees exceed 60 percent of present value of accrued benefits of all participants in plan

Question 2

____________ is a measure of consistency or stability of a test or other measure over time.
 
  (a) Validity
  (b) Variance
  (c) Replicability
  (d) Reliability

[mjbamaung]

Answer to Question 1

a

Answer to Question 2

d