In a Meeting to Discuss Pension Plans,management Decides to Offer

In a meeting to discuss pension plans,management decides to offer retirement plans exclusively to the organization's owners and top managers.Steven,one of the top managers,disagrees with this decision because he believes the company can benefit more by providing pensions to a broad range of employees.Which of the following strengthens Steven's belief?

A) Nondiscrimination rules provide tax benefits to plans that do not favor the organization's highly compensated employees.
B) The Internal Revenue Service provides more favorable tax treatment of benefits when they are offered to a broad range of employees.
C) A top-heavy plan requires faster vesting for non-key employees.
D) Extending pension plans to employees at all levels will increase triple the costs.
E) Pension plans are determined exclusively by state and federal laws.