Which of the following is NOT true about vesting underERISA?

A.

Vesting occurs when an employee has a nonforfeitable right to receive pension benefits.

B.

ERISA provides for immediate vesting of eachemployee's own contributions to the plan.

C.

ERISA permitsemployer's contributions to be gradually vested over a10-year period and completely vested after that time.

D.

ERISA permitsemployer's contributions to be gradually vested over a7-year period and completely vested after that time.

E.

ERISA requiresemployers' contributions to be totally vested after 5 years with cliff vesting.