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6. Under a qualified profit-sharing plan, contributions must be made at least annually whether or not the employer has positive net income for the year True or False Defined-benefit plans provide for a stream of definitely determinable benefits. True or False 7. 8. In order to obtain and retain qualified status, a pension or profit-sharing plan must not discriminate in favor of highly compensated employees True or False Employers with 200 or fewer employees who do not have a qualified pension or profit-sharing plan can establish a SIMPLE retirement plan for their employees. True or False 9. 10. SIMPLE plans are not subject to the nondiscrimination rules that apply to other qualified plans True or False 11. There are two types of IRAs: a traditional IRA and a Roth IRA. True or False