Which of the Following Is Not True Regarding Minimum Standards

Multiple Choice

Which of the following is not true regarding minimum standards under the Employee Retirement Income Security Act?

A) The minimum standards for pension plans must be met for the employee pension plans to  qualify for preferential tax treatment.
B) Preferential tax treatment enables an employer to deduct contributions to qualified benefit plans immediately.
C) ERISA does not consider the deductions as income to participating employees until they receive the payments after retirement.
D) Compliance to ERISA minimum standards by qualifying their benefit plans is mandatory.