Before a qualified plan can qualify for special tax benefits, it must meet all of the following requirements EXCEPT A. Contributions must be for the exclusive benefit of plan participants or their beneficiaries. B. Plan assets may not be used for, or diverted to, the employer. C. A plan can require that the employee reach age 21 to participate, regardless of the employee's length of service. D. No minimum number or percentage of the employees must be covered by a plan