Which of the following is (are) true regarding elective deferrals in a Section 401(k)?

a. elective deferrals are not subject to Social Security and Federal Unemployment payroll taxes

b. elective deferrals are always made on an after-tax basis

c. if the company elects to have a safe harbor plan, elective deferrals must meet the actual deferral percentage test

d. account funds can be withdrawn without a premature distribution penalty if the employee becomes disabled or dies

e. since employees elect the amount of funds to defer, nondiscrimination tests do not apply to elective deferrals