nayana-c1.867c992ae9100904cc61c84591adf0f8f863e0387e30f0d0dbc86640e9f50a1a.en.train.83572

The task

Which of the following is NOT a condition for aggregating an applicable defined benefit plan with defined contribution plans? A. The plan must satisfy coverage and nondiscrimination requirements for three plan years. B. Plan amendments must not discriminate significantly in favor of highly compensated employees. C. The plan must be amended to increase benefits for highly compensated employees. D. The plan must consider special testing rules for coverage and nondiscrimination. Return only the single uppercase letter of the correct option.