All of the following statements comparing a profit-sharing plan to a pension plan are correct, EXCEPT: (A) Employers may make larger annual contributions and take a larger deduction with a profit- sharing plan. (B) An employer may forego contributions in a given year with a profit-sharing plan. (C) Restrictions on investment in employer's stock exist under a pension plan but not with a profit-sharing plan (D) In-service withdrawals are permitted with a profit sharing plan but not with a pension plan