All of the following are true regarding money purchase plans, except a. most money purchase plan benefit formulas use a factor related to the employees service that favors owners and key employees b. nondiscrimination regulations provide a safe harbor for money purchase plans c. a plan benefit formula can be integrated with Social Security d. forfeitures, unvested amounts left behind by employees in their plans, can be used to reduce future employer contributions e. money purchase plan funds are generally invested in a pooled account managed by the employer or a fund manager selected by the employer