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Benefits provided to domestic partners of employees do not have the same tax advantages as benefits provided to their spouses. What must be true for

Benefits provided to domestic partners of employees do not have the same tax advantages as benefits provided to their spouses.
What must be true for a pension plan to be deemed a qualified plan?
Multiple Choice
It has to be a defined-contribution plan.
It has to be a defined-benefit plan that requires most of the funding to come from the employer.
It must not discriminate in favor of an organization's highly compensated employees.
It must not be a cafeteria-style plan.
It should include elder care and child care.
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