BIG Corporation owns a 75% share of Small Corporation, an 85% share of Little Corporation, and a 90% share of Mini-Corp. BIG Corporation plans to install a defined benefit plan for its eligible employees. Which of the following statements apply to the plan that BIG installs?

. . . . I. The plan can be provided to eligible employees of BIG Corporation only.

. . . . II. The plan that is provided to eligible employees of BIG Corporation must also be provided to eligible employees of Small Corporation.

. . . . III. The plan that is provided to eligible employees of BIG Corporation must also be provided to eligible employees of Little Corporation.

. . . . IV. The plan that is provided to eligible employees of BIG Corporation must also be provided to eligible employees of Mini-Corp.

Select one:

a. I only

b. II and III only

c. III and IV only

d. II, III, and IV only