Which of the following statements with respect to a qualified retirement plan is accurate?

a. Employer matching of employee contributions to a 401(k) plan is not taxable in the year contributed.

b. Taxpayers must begin receiving distributions from a qualified plan by the age of 65.

c. Self-employed individuals are not eligible to be members of a SEP.

d. Contributions to SIMPLE IRAs are limited to 15 percent of the taxpayers net earned income or $100,000, whichever is greater.

e. None of these statements are accurate.