Which of the following are correct about a nonqualified deferred compensation plan?

I. A nonqualified deferred compensation plan is an unsecured promise of a future benefit.

II. Nonqualified deferred compensation plan assets are not subject to the claims of creditors of the employer.

III. The plan may provide for benefits in excess of qualified plan limits.

IV. The plan may not discriminate.

A. I, II.

B. I, III.

C. II, III.

D. II, IV.