19. George owns a small technology company with two employees and is interested in establishing a retirement plan for himself. you point out that most plans have nondiscriminatory requirements with respect to the establishment, availability, and funding. however, one plan allows for discrimination. this would be a(n):

• A. simplified employee pension plan.

• B. individual retirement arrangement.

• C. '401(k) plan.

• D. self-insured medical reimbursement plan.