The following is not true of Section 401(k) plans:

	A.	Section 401(k) plans allow annual employee contributions of up to $16,500 ($22,000 if age 50 or older).
	B.	The contributions to the Section 401(k) plan and earnings of the plan are taxable only when withdrawn.
	C.	Section 401(k) plans are for employers who have no more than 100 employees.
	D.	Some employers match employee contributions up to a certain percentage in order to encourage participation.