Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) An employer can require employees to make contributions as long as the plan is non-discriminatory.
B) A profit-sharing plan does not qualify as a pension plan because the amount of profit in a year cannot be known in advance.
C) Qualified pension plans may be contributory or noncontributory.
D) With a defined-contribution plan,the amount of total retirement benefits is unknown.