Which of the Following Statements Is Not a Provision of ERISA

Multiple Choice

Which of the following statements is not a provision of ERISA?

A) ERISA applies to pension and welfare plans established by any employer engaged in commerce.
B) ERISA establishes minimum vesting schedules that protect the workers' benefits.
C) ERISA provides that all employees are eligible to set up their own individual retirement accounts.
D) ERISA requires each employer to establish a pension plan.
E) All of the above are provisions of ERISA.