Parrish Products would like to implement a retirement plan for its employees. The company has over $2,000$ employees and would like to help them in saving for their retirement. The company chairman, Roger Parrish, is concerned about the administrative costs of the plan. He was recently informed by one of his colleagues that certain types of retirement plans are required to provide annuities to the participants and their beneficiaries. Which of the following qualified plans must provide qualified joint and survivor annuities $($QJSAs$)$ and qualified preretirement survivor annuities $($QPSAs$)?$