Match the Descriptions with Their Terms

Match the descriptions with their terms:
-A/An _________________ allows employees to deduct the amount of their contributions in the year made and to defer income taxes on the investment earnings until distribution to the employee. It may involve contributions made by the employer matching a percentage of each employee's contribution.

A) 401(k) plan
B) Allocated plans
C) defined benefit plan
D) defined contribution plan
E) Keogh plans
F) lump-sum distribution option
G) Mandatory retirement age
H) normal retirement age
I) Permitted disparity
J) Qualified plans
K) rollover
L) Section 403(b) plans
M) Unallocated plans