Which of the following statements concerning defined- contribution plans with contribution formulas that are integrated with Social Security is correct?

a) Only money purchase pension plans can have a formula that integrates with social security

b) A plan with a formula that integrates with social security must be tested every year to ensure the plan does not violate the non discrimination requirement

c) the maximum integration level is the covered compensation

d) if the integration level is the taxable wage base and the employees receive a contribution of 3 percent of total compensation in excess of the taxable wage base.