Fundamentals of Taxation 2011 4th Edition by Ana Cruz, Debra Prendergast, Dan Schisler, Michael Deschamps

Exercise 30

To obtain and retain qualified status, a pension or profit-sharing plan must not discriminate in favor of highly compensated employees, who include: a. Employees who own more than 5% of the corporation's stock.
B) Employees who received more than $100,000 compensation in the previous year.
C) Employees who were in the top 25% of employees based on compensation.
D) All of the above.