Which of the following plans is not considered an EIRSA qualified plan?

The Deferred Compensation Plan is not considered an ERISA-qualified plan because ERISA, the Employee Retirement Income Security Act, primarily governs employer-sponsored retirement plans that provide benefits to employees. These plans include 401(k) plans, corporate pension plans, and Keogh plans because they are structured to ensure certain protections for employees regarding their retirement savings.

A Deferred Compensation Plan, on the other hand, is typically an arrangement between an employer and employee where a portion of the employee's income is paid out at a later date. These plans are often unsecured and can be more flexible than traditional retirement plans. They also do not meet ERISA’s requirements, such as funding and fiduciary responsibilities, which protect employee contributions. Hence, they do not fall under the same protective umbrella provided by ERISA for traditional retirement plans.