Harrison Funeral Homes, Inc., employs 35 workers, spread over 3 states, and offers a profit-sharing plan with Section 401(k) provisions for the benefit of its employees. All 35 workers are eligible and currently participate in the plan. Darrell Harrison is the sole shareholder in the company and has an account balance of $150,000 in the plan. The total of all account balances in the plan is currently $225,000. Which of the following statements regarding this plan is CORRECT? The plan must match the Section 401(k) contributions of all participating employees. Under the controlled group rules, the plan must cover all employees in the tri-state area without regard to age and service tenure. Because all eligible employees participate, the plan is exempt from ERISA regulations. Harrison Funeral Homes must make a minimum contribution of at least 3% of annual compensation to each non-key employee's account