MC$\mathrm{.}07-028$

What is the purpose of the Low$-$Income Retirement Plan Contribution Credit?

$$ a$.$ To encourage employers to match employee contributions to $401(k)$ plans

$$ b$.$ To encourage taxpayers to participate in retirement plans

$$ c$.$ To increase the amount that employers can put in employee pension plans

$$ d$.$ To increase the amount of taxpayers' Social Security benefits