You are working as a retirement plan specialist with a local financial services company. Many of the firm's advisors, confused with respect to the number of possible retirement plans and where each one might be suitable, have asked you to summarize what features to look for in a business to indicate that a non-qualified deferred compensation plan could be a good fit. Of the following characteristics, which might you reasonably include on this list?
I. A closely-held employer that is recruiting executives accustomed to receiving stock grants and/or options at publicly held corporations
II. An employer wants to recruit, retain, and reward key executives
III. Employer wants to provide additional retirement benefits to top executives without incurring the cost of funding these benefits for all employees
IV. Employer wants to obtain additional tax deductions from employee benefit programs