Identify whether each of the following plan features is associated with a qualified pension plan, a qualified profit-sharing plan, an employee stock ownership plan, a nonqualifed plan, or none of these plans.
a. Annual employer contributions are not required, but substantial and recurring contributions must be made based on a predetermined formula.
b. Annual, systematic, and definite employer contributions are required without regard to profits but based on actuarial methods.
c. Forfeitures must be used to reduce contributions that would otherwise be made under the plan.
d. The plan may discriminate in favor of highly compensated individuals.
e. The trust is funded with the contribution of employer stock, which is subsequently distributed to employees.