Which of the Following Statements Regarding Profit-Sharing Plans Is False

Which of the following statements regarding profit-sharing plans is false?

A) A profit-sharing plan must stipulate a minimum employer contribution that will be made, even in less profitable years.
B) The employer can deduct contributions made to a profit-saving plan, within specific guidelines.
C) The withdrawals made by an employee from a profit-sharing plan are taxable as ordinary income.
D) Employees are not permitted to make contributions of their own to a profit-sharing plan.