A rabbi trust calls for an irrevocable contribution

31. Which of the following statements concerning rabbi trusts is(are) correct? (a) A rabbi trust is a trust established and sometimes funded by the employer that is subject to the claims of the employer’s creditors, but any funds in the trust cannot generally be used by or revert back to the employer. (b) A rabbi trust calls for an irrevocable contribution from the employer to finance promises under a nonqualified plan, and funds held within the trust cannot be reached by the employer’s creditors. (c) A rabbi trust can only be established by a religious organization. (d) All of the above are correct.