What Must Be True for a Pension Plan to Be

What must be true for a pension plan to be deemed a qualified plan?

A) It must not discriminate in favor of an organization's highly compensated employees.
B) It must not be a cafeteria-style plan.
C) It should include elder care and child care.
D) It has to be a defined-contribution plan.
E) It has to be a defined-benefit plan that requires most of the funding to come from the employer.