What is a difference between a traditional Section 401(k) plan and a Section 401(k) plan established as part of a savings incentive match plan for employees (SIMPLE) plan?

A) The SIMPLE 401(k) may not include loan or hardship withdrawal provisions similar to the traditional Section 401(k).

B) The SIMPLE 401(k) does not have to satisfy the special actual deferred percentage (ADP) and actual contribution percentage (ACP) nondiscrimination rules applying to the traditional Section 401(k) plan.

C) The elective deferral amounts that are possible in a SIMPLE 401(k) are greater than those permitted in the traditional Section 401(k) plan form.

D) The SIMPLE 401(k) does not require a mandatory employer contribution, unlike a traditional Section 401(k) plan.