Which of the following statements with respect to a Sec. 401(k) plan is false? A. A 401(k) plan may not require, as a condition of participation, that an employee complete a period of service beyond the later of age 21 or the completion of 1 year of service. B. Eligible employees can elect to have their employer contribute part of their before-tax pay to the 401(k) plan rather than receive the pay in cash. C. The amount contributed to a 401(k) plan within applicable limits, and any earnings on it, remain tax-free until it is distributed by the plan. D. Any qualified plan can include a 401(k) plan