Which of the Following Is Not a Benefit of a Qualified

Which of the following is not a benefit of a qualified employer retirement plan?

A) Earnings on amounts contributed to the plan are tax-exempt.
B) There is no limitation on the annual amount an employer may contribute to the plan for the benefit of each employee.
C) Benefits paid from a plan in a lump sum distribution may be taxed using a beneficial five-year forward averaging method.
D) Participant employees are not taxed on employer contributions until such contributions are withdrawn from the plan.