Which of the following is true regarding negative elections? A negative election is a provision whereby the employee is deemed to have elected a specific deferral unless the employee specifically elects out of such election in writing. Negative elections are no longer approved by the IRS. When an employer includes a negative election in its qualified plan, the employer must also provide 100% immediate vesting. a.1 b. 1&3 c. 2&3 d. All the above