An Internal Revenue Code Rule That Impacts the Design of Pension

An Internal Revenue Code rule that impacts the design of pension plans is that:

A) employee contributions to the pension fund are not taxable to the employee until pension benefits are actually received.
B) pension fund earnings are taxable.
C) employer contributions to the pension fund are not taxable to the employee at the time pension benefits are actually received.
D) all employer pension expenses are deductible for income tax purposes.