The Jasmine Company, Which Self Funds the Health Plan for Its

The Jasmine Company, which self funds the health plan for its 200 employees, has established a 501(c) (9) trust as a means of addressing possible claims fluctuations under the health plan. This plan is not a part of a collective bargaining process. A potential disadvantage to Jasmine of using a 501(c) (9) trust is that

A) The cost of maintaining the trust may be prohibitive to Jasmine
B) The trust must always maintain enough assets to pay the health plan's claims that have been incurred but not yet paid
C) Jasmine is prohibited from earning any return on the trust assets
D) The contributions to this trust are not deductible for federal income tax purposes