Tax qualification is an important aspect in the growth of U.S. retirement plans because:

A. It allows employers to deduct amounts they contribute to retirement from their earnings.

B. It provides tax credits to employers equal to the change in their benefit obligation.

C. It allows employers to deduct workers voluntary contributions from their annual profits.

D. The United States government matches employer contributions for plans that meet the tax qualification regulations.

E. It exempts plan fiduciaries from personal liability if the retirement plan is deemed to be tax qualified.