This year, TT Corporation agreed to defer $100,000 compensation owed to Ms. B, the director of research. TT funded its obligation by transferring $100,000 cash to a trust administered by a local bank. TT can't reclaim these funds. However, the trust fund is subject to the claims of TT's general creditors. Ms. B has no right to the funds unless she works for TT until age 59, the mandatory retirement age.

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.