The salary-reduction pension plan specifically designed for employers with 100 or fewer employees is called a

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The question specifically mentions the plan is designed for employers with 100 or fewer employees, which rules out options B, C, and D (which have no such restriction). The only remaining option is the SIMPLE IRA, which is a salary-reduction pension plan specifically designed for small businesses with up to 100 employees.

The Salary-Reduction Pension Plan Specifically Designed for Employers with 100