Which of the following codes is linked to non-qualified deferred compensation?

The code associated with non-qualified deferred compensation is Code Z. This particular code is used to report income that is subject to some sort of deferral but does not meet the requirements for qualified plans outlined by the Internal Revenue Code. Non-qualified deferred compensation plans do not fall under ERISA guidelines, allowing for more flexibility in how they are structured, but they do come with their own compliance issues, particularly regarding taxation and reporting.

In contrast, other codes provided in the options represent different retirement and compensation characteristics. For instance, Code DD is typically used to report the cost of employer-sponsored health coverage, Code F pertains to qualified reserved accounts for certain employee benefits, and Code T relates to the tax treatment of educational assistance. Each of these codes serves specific purposes that differ from the reporting required for non-qualified deferred compensation, which is why they are not applicable in this context.