Use the Following Two Columns of Items to Answer the Matching

Use the following two columns of items to answer the matching questions below:
-SEP

A) a defined contribution plan for small firms (1 - 10 employees)
B) a retirement plan in which the employer contributes its own stock to the employee's retirement account
C) a defined contribution plan in which the employer contributes to employee retirement accounts based on a specified profit formula
D) a defined contribution plan that allows employees to contribute up to $18,000 per year in 2015 on a pre-tax basis