Identify the Correct Statement About Workers' Compensation in States with Elective

Identify the correct statement about workers' compensation in states with elective laws.

A) An employer who opts out of workers' compensation retains the common law defenses.
B) If only the employee opts out of workers' compensation, the employer looses the common law defenses for that employee.
C) If both the employer and employee opt out of workers' compensation, the employer loses the common law defenses.
D) It is common for employees to opt out of workers' compensation.
E) Employees who opt out of workers' compensation must prove negligence in order to collect and need not overcome the employer's common law defenses.