Q1-18 Conas a lite interence agent has scheduled a meeting with the president of XYZ. a smal mantato company. The president is concerned about employee turnover. Cauad rummends that the company establish a DCPP to encourage employee byab The president asks Conrad to prepare key facts about DCPPs that she can present to her board and to employee representatives. Conrad's first draft Indudes the following points, s n mill be required to guarantee a minimum pension amount 2 XZs contributions are a non-taxable benefit to employees. 3. XYZs contributions are vested for the employee only at age 60. 4 nz employees' assets in the plan will have creditor protection. 5 Z management can provide employees with a choice of investment options. 5 Excess eamings in the plan will go into XYZ's pension surplus. Which of these points should Conrad keep in his final list? O2 1.3 and 5. 05114 and Od 23 and O 024 2005