Regarding Early Retirement Incentives, All of the Following Are True

Regarding early retirement incentives, all of the following are true EXCEPT: ​

A) early retirement incentives are discriminatory if based on age
B) early retirement incentives may be offered to employees above a certain age, for example, age 55, but not, for example, also to those between 40 and 45
C) early retirement incentives are a legal way to reduce the workforce
D) early retirement incentive may be used to reduce the number of highly-paid employees