Which of the following statements is NOT TRUE regarding the provisions of ERISA? QID: 5050408Mark For Review A A fiduciary is any person that exercises investment discretion or control involving the management or disposition of plan assets. B Since plan assets grow tax-deferred, plan managers should avoid tax-free investments. C A penalty will be assessed if a person withdraws funds from a plan prior to reaching the age of 59 1/2. D All strategies involving option contracts are prohibited