Nonfunded (a) Employee must not have control over funds (b) ...

[karateprodigy]

Nonfunded
 
  (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

Responsibility
 
  (a) The experience, training, education, and ability required to perform a job under considerationnot with the skills any employee may possess
  (b) The measurement of the physical or mental exertion needed for performance of a job
  (c) The extent to which an employer depends on the employee to perform the job as expected, with emphasis on the importance of job obligation
  (d) The physical surroundings and hazards of a job, including dimensions such as inside vs outside work, excessive heat or cold, fumes, and other factors relating to poor ventilation

[Brummell1998]

Answer to Question 1

b

Answer to Question 2

c

[karateprodigy]

Excellent

[Jsherida]

Thanks for the timely response, appreciate it