Charles Is One Year from Retirement When He Reads in the Newspaper

Charles is one year from retirement when he reads in the newspaper that his employer has been accused of taking the money from the employees' defined benefit retirement plan to finance the reconfiguration of the Houston manufacturing plant. Under which law will his employer be prosecuted?

A) Social Security Act
B) Economic Recovery and Tax Act
C) Federal racketeering law
D) Employee Retirement Income Security Act
E) Economic Growth and Tax Reconciliation Act