Simplified Employee Pensions (LO 5.4) Which of the following statements with respect to a qualified retirement plan is accurate? O a. Taxpayers must begin receiving distributions from a qualified plan by the age of 65. O b. Employer matching of employee contributions to a 401(k) plan is taxable in the year contributed. Oc. Contributions to SIMPLE IRAS are limited to 15 percent of the taxpayer's net earned income or $100,000, whichever is greater. Od. Self-employed individuals are not eligible to be members of a SEP. e. None of these statements are accurate.