In Order for a Plan to Be a "Qualified" Retirement

In order for a plan to be a "qualified" retirement plan,it must meet all of the following requirements except:

A) The plan must be created for the exclusive benefit of the employees or their beneficiaries.
B) The contributions and benefit can discriminate in favor of the highly compensated employees.
C) The plan must meet certain participation and coverage requirements.
D) There is a minimum vesting requirement which must be met with respect to employee and employer contributions.