Which of these is NOT a requirement of IRC Section 409A? A) Elections to defer compensation must occur by the end of the calendar year that services are delivered for the compensation. B) Benefits may be distributed to participants due to separation from service, death, and disability. C) An election to delay a payment of deferred compensation cannot be effective until at least 12 months have elapsed from the date the election was made. D) A new plan participant (whether a new plan or newly eligible) has 30 days to make a deferral election under the plan