To qualify for the tax benefits available, a qualified plan must meet certain requirements of the tax law. In this regard, which of the following statements is true?

• A.
• The plan must satisfy certain requirements regarding when benefits vest. A benefit is vested when it becomes forfeitable.
• B.
• The plan cannot provide for payment of retirement benefits before the normal retirement age.
• C.
• Under the plan, contributions or benefits to be provided may discriminate in favor of highly compensated employees.
• D.
• The plan must make it impossible for its assets to be used for or diverted to purposes other than for the benefit of employees and their beneficiaries.