Tax Accounting Question:

Lucius Cadaver is the owner and president of Shady Rest Funeral Home, Inc. Shady Rest set up a non-qualified benefit trust for Lucius and his brother as the officers of the company. The trust provisions include an agreement to pay Lucius and his brother, Portius, a fixed retirement benefit. The trust is funded, but there is nothing to prevent the creditors of Shady Rest from reaching the account balances to satisfy their claims. This is an example of what kind of non-qualified benefit plan? Why would Shady Rest set up such a plan and what tax consequences are associated with its setup?