All Qualified Plans Must Cover Employees Who Have Reached the Age

All qualified plans must cover employees who have reached the age of ______ and completed _______ years of service. However, if a plan provides immediate vesting, only______ years of service are necessary.

A) 20; 1; 2
B) 21; 5; 2
C) 22; 2; 1
D) 21; 2; 1
E) 20; 2; 1