Select either "Not a Tax Benefit or Advantage", "May be a Tax Benefit or Advantage" or "Tax Benefit or Advantage", whichever is applicable.

a$.$Certain distributions may be subject to capital gain treatment.

Not a Tax Benefit or AdvantageMay be a Tax Benefit or AdvantageTax Benefit or Advantage

b$.$Employer contributions are deductible by the employer in the year of contribution.

Not a Tax Benefit or AdvantageMay be a Tax Benefit or AdvantageTax Benefit or Advantage

c$.$Employee contributions are deductible by the employee in the year of contribution.

Not a Tax Benefit or AdvantageMay be a Tax Benefit or AdvantageTax Benefit or Advantage

d$.$The qualified plan is tax$-$deferred as to all income.