in order to recieve tax advantaged status a retirement plan must satisfy the requirements of the Employees retirement income security act $($ ERISA$).$ a retirement plan must

A$.$ provide certain reports to plan participants and government agencies

B$.$ meet certain minimum vesting requirements

C$.$Favor highly compensated employees

D$.$ provide that plan assestsare held by an insurance company or a trust to protect their safety.

ABC and D

AB and C only

A B and D only

C and D only