nayana-c1.867c992ae9100904cc61c84591adf0f8f863e0387e30f0d0dbc86640e9f50a1a.en.train.83596

The task

Which of the following is true regarding the aggregation of defined contribution plans under the proposal? A. The plan can only be aggregated with other defined benefit plans. B. The portion of the plan providing make-whole or other nonelective contributions may be aggregated and tested on an equivalent benefit accrual basis with the portion of one or more other defined contribution plans consisting of matching contributions, an ESOP, or matching or nonelective contributions under a section 403(b) plan. C. Aggregation is only allowed with plans that do not include matching contributions. D. The plan must be aggregated with all other plans regardless of their type. Return only the single uppercase letter of the correct option.