Which of the following statements regarding EGTRRA 2001 is false? A) EGTRRA 2001 increased the employers deductible contribution limit for profit sharing plans to 25 percent of employer compensation. B) After the enactment of EGTRRA 2001, money purchase pension plans adoptions have increased. C) Many Tandem Plans were terminated and/or converted after the enactment of EGTRRA 2001. D) Prior to EGTRRA 2001, an employer could deduct contributions to a money purchase pension plan up to 25 percent of employer covered compensation.