In order to receive tax$-$advantaged status, a retirement plan must satisfy the requirements of the Employee Retirement Income Security Act

$($ERISA$).$ ERISA requirements $($allow $/$ do not allow$)$ a qualified retirement plan to favor highly compensated employees. In addition, the plan

$($is $/$ is not$)$ required to meet certain minimum vesting requirements.

A$.$ Allow$/$is

B$.$ Allow $/$ is not

C$.$ Do not allow $/$ is

D$.$ Do not allow $/$ is not