Which of the following is not one of the requirements found in the ve-part test under ERISA that determines whether an individual giving advice regarding a company sponsored retirement plan would be considered a duciary?

A)

Any advice provided has been individualized based on the particular needs of the plan.

B)

Buy recommendations for securities have been made.

C)

General advice on retirement income needs and cash ows is provided.

D)

Sell recommendations for securities have been made.