Final answer:
A characteristic of employers offering a nonqualified deferred compensation plan to employees is Delayed Taxation on Income.
Step-by-step explanation:
A characteristic of employers offering a nonqualified deferred compensation plan to employees is Delayed Taxation on Income. With a nonqualified deferred compensation plan, employees can defer paying taxes on their income until a later date, usually upon retirement or when they receive the compensation. This allows employees to potentially save on taxes by deferring them to a time when they may have a lower tax rate.
Other options listed in the question are not characteristics of nonqualified deferred compensation plans.