The Kayak Company Self Funds the Health Plan for Its

The Kayak Company self funds the health plan for its employees. This plan is an example of a type of self-funded plan known as a general asset plan. Because Kayak's plan is a general asset plan, the funds that Kayak sets aside for the health plan are

A) subject to the claims of Kayak's creditors
B) available to Kayak solely for the purpose of paying for the healthcare expenses of Kayak's covered employees
C) placed in a trust fund established by Kayak to pay for the health plan
D) considered separate from Kayak's current operating funds