Jerry Seinfeld was a member of an employer DCPP plan, but leaves the plan before he is eligible to receive any retirement benefits. Jerry has a shortened life expectancy. Which of the following statements best describes the treatment of Jerry's pension benefit in this case? Jerry does not have to pay taxes on the withdrawals from his plan Jerry can access the funds earlier than they would otherwise be available Jerry's qualifyin' factor is reduced according to his life expectancy No change in the treatment of Jerry's plan