e Inc, recently adopted a profit sharing plan. Westgate has two offices, the North Westgate office and the South Westgate office. There are 10 employees in the North Westgate office, 5 of which are eligible for the plan: and 15 employees in the South Westgate office that are all eligible for the plan. Which of the following statements is true? o If Westgate decides to notily the employees about the plan via mali the lettes must be maled at least 30 days before mailing the determination letter to If Westgate decides to notify th the IRS D A Summary Plan Description must be furnished to each participant within 120 days of plan establishment. O If Westgate adopted a prototype plan then they will use a single trust or custodial account that has been adopted by all employers using that prototype plan ) Westgate on ly needs to notify the employees that are eligible for the plan that the company has adopted a qualiied plan