unfavorable aspects of tax deferred qualified plans include which of the following?

A) they can effectively convert what would otherwise be higher taxed capital gains (or qualified dividends) into lower taxed ordinary income

B) They are exempt from the required minimum distribution (RMD) rules

C) They can effectively convert what would otherwise be lower taxed long term capital gains (for qualified dividends) into higher taxed ordinary income

D) Money cannot be withdrawn before age 70 1/2