Fte Following Represent Tax Advantages of a Qualified Pension Plan

fte following represent tax advantages of a qualified pension plan, except:

A) fte plan itself is a tax-exempt trust not subject to income tax on income earned.
B) fte employer can make currently deductible contributions to the plan, even though the participants may never be taxed, and if they are, they may be taxed at low rates.
C) Forward averaging and capital gain treatment may be available to the participants.
D) A surviving spouse can roll over a lump-sum distribution from a qualified plan into an IRA.