You are preparing the annuity contract for your client, Barak, and completing the sections which name the annuitant and the beneficiary. Which of the following statements about naming the annuitant is correct? 

a)For registered plans, a contract may be issued to a person naming him as the annuitant or naming another as the annuitant. 

b)An annuity contract will only provide creditor protection where an irrevocable annuitant has been designated. 

c)A joint and last survivor annuity names two or more annuitants in the annuity, known as co-annuitants. 

d)The owner and annuitant must be the same person if the annuity is registered or funded with registered savings.