Which of the following is NOT a characteristic of an owner-employee's participation in a Keogh plan?

A. The employer contribution to the owner-employee's account is based on net earnings (with required modifications) rather than on W-2 compensation.

B. Lump sum distribution treatment is not available to an owner-employee who is under age 59 1/2 and separates for service.

C. Lump sum distribution treatment may be available to the owner-employee id the distribution is due to the owner-employees death or disability.

D. An owner-employee may not get a retirement plan loan based on her individual account because that would be a prohibited transaction.