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What is the tax consequence for employers providing qualified pension contributions? Contributions are deductible as made. Contributions are not deductible until the employee withdraws them.

What is the tax consequence for employers providing qualified pension contributions?
Contributions are deductible as made.
Contributions are not deductible until the employee withdraws them.
Contributions are taxed at the time of provision.
Employers receive no tax deduction for contributions.
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