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Pension Plans Must Meet Complex Rules to Retain Their Tax-Advantaged

Question 43

Multiple Choice

Pension plans must meet complex rules to retain their tax-advantaged status.These rules include all of the following except:


A) The plan must not discriminate in favor of highly compensated employees.
B) Employee and employer contributions must fully vest within five years.
C) The plan must adequately cover rank-and-file employees.
D) The plan must be established for the exclusive benefit of employees and their beneficiaries.

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