1. What is not correct in the following is-----------------.

1. Most adjustments between regular taxable income and AMTI are timing differences
2. AMT preferences always are positive
3. AMT is always greater than the regular tax liability
4. AMT does not begin with the regular taxable income

2.What is not correct in the following is .

1. In the DC plans, employees are often allowed to contribute to their plans
2. Except for Roth 401(k) plans, distributions from traditional Defined Contribution plans are taxed as ordinary income
3. In the DB plans, the employer is responsible for managing the plan's investments and risk
4. In the DC plans, the number of years of service by employees is an important to factor.

please answer this 2 questions as soon as possible