The OASDI program faces a long-range actuarial deficit.

Which one of the following is an advantage of a qualified plan in retirement benefits?

A. An immediate tax deduction for the funds employees contribute to the plan B. Taxable earnings on the money in the retirement fund C. Tax-free withdrawals for highly compensated employees D. Employees need not contribute to the fund E. Allows an organization to set up a retirement plan that provides benefits exclusively to its owners and top managers

Fred's company has recently sold its resin-producing plant to a business in India. As part of the sales price, his company agrees to accept as partial payment the production of the resin at an agreed upon price for six years

This is an example of what type of countertrade?