Question ID: $1528086$

Which of the following is a reason a qualified employer may consider implementing a traditional tax$-$sheltered annuity $($TSA$)/$Section $403($b$)$ plan?

A$)$

The employer wants to bear the full cost of a retirement plan.

B$)$

The employer wants to implement a plan in which the employer can legally discriminate or pick and choose who participates.

C$)$

Employees are interested in accumulating retirement funds with after$-$tax dollars.

D$)$

Employees are interested in reducing their taxable income while saving for the future.