All of the Following Are Requirements of a Qualified Pension

Multiple Choice

All of the following are requirements of a qualified pension plan except:

A) The plan must be in writing.
B) The plan cannot discriminate in favor of highly paid employees.
C) The plan must be for the exclusive benefit of the employees or their beneficiaries.
D) The plan must cover all employees who have worked for the company more than 18 months.
E) The plan must limit the amount of contributions that can be made to the plan and/or the benefits received from the plan.