Which of the following plan provisions or benefits will preclude a qualified plan from qualifying for the tax benefits available to qualified plans?

• A.The plan permits a benefit reduction for a post-separation increase in the Social Security benefit level or wage base for any participant receiving benefits under the plan.

• B.The plan permits loans to a participant or beneficiary if the loan is secured by the participants accrued nonforfeitable benefit and is exempt from the tax on prohibited transactions.

• C.The defined benefit plan provides for automatic survivor benefits in the form of a qualified preretirement survivor annuity for a vested participant who dies before the annuity starting date and who has a surviving spouse.

• D.The plan benefits at least the fewer of 50 employees or 40% of all employees.