Which of the following is a tax consequence associated with a cash or deferred arrangement, also known as a 401(k):

		A. Contributions within limits are not included in the employee's income and are immediately vested.
		B. The maximum contribution is $17,500 for an employee who is 35 years of age and whose annual compensation is $65,000.
		C. Employer contributions are not tax deferred.
		D. Two of the above.