The Offer to Pay Termination Benefits Can No Longer Be

The offer to pay termination benefits can no longer be withdrawn when the entity has communicated to affected employees a plan of termination that meets which of the following criteria?

A) actions required to complete the plan indicate that significant changes to the plan are unlikely
B) the plan identifies the location, function or job classification, the number of employees whose services are to be terminated, and the expected completion date
C) the plan establishes the termination benefits payable in sufficient detail to enable employees to determine the type and amount of benefits they will receive
D) all of the above