You are analyzing your company in order to ensure that the retirement plans of its employees best benefit both the employees and the company. You notice that two of your executives are currently 57 and 60. Of the following choices, which best fulfills your concerns about the benefits working for both employee and employer?

[A] Offering the two executives a deferred compensation plan that is non-qualified.
[B] Offering the two executives a 403(b) plan.
[C] Offering the two executives a defined benefit plan.
[D] Offering the two executives a tax-sheltered annuity.