Eligibility requirements for a qualified pension plan

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Which of the following could be permitted as eligibility requirements for a qualified pension plan?

I. The plan covers only employees of the employer's California plant.

II. The plan covers all hourly paid employees who are not members of a collective bargaining unit.

III. All employees are covered upon reaching age 21.

A. I only

B. II only

C. III only

D. I and II only

E. I, II, and III

Reference no: EM1339810

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