CE 118: PART 8 QUICK QUIZ

1. Incentive stock options	a. A funding instrument in which assets are subject to the employer's creditor.
2. Golden parachutes	b. Taxation of an employee at the time contributions become vested.
3. Golden handshakes	c. Payments to an executive upon change of ownership.
4. SERP	d. A plan in which executives agree to defer current compensation to a later date.
5. Surety bonds	e. Options to acquire stock with no tax consequences at the time of stock acquisition.
6. "Funded" plan	f. A benefit package at retirement to induce early retirement.
7. Golden handcuffs	g. The opportunity to receive compensation regardless of actual receipt.
8. Rabbi trust	h. Discouraging termination of employment by requiring additional service in order to vest in plan benefits.
9. Top-hat plan	i. A supplemental plan to replace employment income at retirement.
10. Constructive receipt	j. Agreement by a third party of guaranteed benefit payments.