Which of the following statements regarding retirement plans and death benefits is CORRECT?

a) All of these.

b) Although the primary purpose of a qualified retirement plan is to provide retirement benefits to employees, a qualified plan may have provisions to allow funds to be distributed in the event of severe financial hardship.

c) Death benefits under a retirement plan must be incidental because US tax law provides tax advantages to the qualified plan for retirement needs, not insurance needs.

d) A retirement plan will be deemed to meet the incidental death-benefit requirement if it passes either of two teststhe 25 percent test or the