Which of the Following Is Required by the Economic Growth

Which of the following is required by the Economic Growth and Tax Relief Reconciliation Act of 2001?

A) Requires pension plans to account for employee contributions separately from employer contributions
B) Requires employer pension contributions to be funded on a quarterly basis
C) Allows employees older than 50 to make catch-up contributions to retirement accounts
D) Allows employers to contribute a percentage of company earnings to retirement plans each year