Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Qualified pension plans may be contributory or noncontributory.
B) An employer can require employees to make contributions as long as the plan is non-discriminatory.
C) A profit-sharing plan does not qualify as a pension plan because the amount of profit in a year cannot be known in advance.
D) With a defined-contribution plan,the amount of total retirement benefits is unknown.