All of the Following Are Requirements of the Employee Retirement

All of the following are requirements of the Employee Retirement Income Security Act (ERISA) EXCEPT

A) employers may offer retirement plans to certain classes of employees as a tool to aid retention of top-performing employees.
B) pension plans must meet minimum funding requirements.
C) employers must pay termination insurance to ensure employee pensions will be there even if the company goes out of business.
D) accrued benefits in the pension plan must be given to employees when they retire or leave.