Which of the following rules apply to either a SIMPLE IRA or a SIMPLE 401(k) plan? (A) The employer must make either matching contributions or an annual non-elective contribution for all eligible employees, even if they deferred nothing. (B) Employers who elect to make matching contributions may reduce the elected percentage with reasonable notice to the employee-participants. (C) The plan is subject to annual testing for discrimination (D) The plan is subject to the same top-heavy rules that apply to qualified plans