Which of the Following Statements Is Not True About Early

Which of the following statements is not true about early retirement options for pension plan participants?

A) Employers do not have to allow workers to retire and begin collecting benefits before the normal retirement age,
B) If a participant in a defined benefit pension plan chooses to retire early, the benefit will typically be the amount determined by application of the benefit formula without adjustment for actuarial factors,
C) Additional funding generally is not required at early retirement if the benefit is reduced to the full actuarial equivalent of the benefit payable at the normal retirement age,
D) Early retirement can be encouraged by granting more than the full actuarial equivalent if a participant chooses to retire early.