If , then every term in vanishes; also . Thus the nilpotents form an ideal . The quotient has no nonzero nilpotents.
One direction follows because finitely many nilpotent coefficients generate a nilpotent ideal. Conversely, reducing a nilpotent polynomial modulo gives a nilpotent polynomial over the reduced ring ; comparing its highest nonzero coefficient shows it must be zero, so every coefficient lay in .
If , then . For the polynomial, its positive-degree part is nilpotent by (ii), so adding it to the unit gives a unit.
Choose nonzero of least degree with . If is its leading coefficient, then the top coefficient equation gives ; minimality applied after removing the top term forces . In , a nonzero annihilator therefore satisfies for every ; a prime divisor of divides all and , so the displayed gcd exceeds one.

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