Which of the Following Is not true About a Genuine

Which of the following is not true about a genuine early redundancy payment?

A) The employee must be dismissed before they reach 65 years of age
B) The payment represents what would be payable under a normal commercial arrangement
C) A genuine redundancy is not an ETP (eligible termination payment) but rather consists of a tax-free amount up to a certain threshold that is non-assessable non-exempt income.
D) There is an arrangement or agreement at the time of dismissal that the employee be re-employed by the employer6 months after the redundancy payment is made