Table:
|  | April 26, 2019 | April 27, 2018 |
| --- | --- | --- |
| Deferred compensation plan assets | $ 35 | $ 31 |
| Deferred compensation liabilities reported as: |  |  |
| Accrued expenses | $ 6 | $ 6 |
| Other long-term liabilities | $ 29 | $ 25 |
Paragraphs:
Deferred Compensation Plan
We have a non-qualified deferred compensation plan that allows a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans. The marketable securities related to these investments are held in a Rabbi Trust. The related deferred compensation plan assets and liabilities under the non-qualified deferred compensation plan were as follows (in millions):
Question:
What does the company's compensation plan allow?
Answer: a group of employees within the U.S. to contribute base salary and commissions or incentive compensation on a tax deferred basis in excess of the IRS limits imposed on 401(k) plans.