Which statements regarding TSAs and Section $457$ plans are CORRECT?

A$)$

Of these two plans, only the $403($b$)$ must meet the minimum distributions requirements that apply to qualified plans.

B$)$

Participation in either a TSA or a Section $457$ plan will cause an individual to be considered an active participant for purposes of phasing out the deductibility of traditional IRA contributions.

C$)$

Both plans allow net unrealized appreciation tax treatment for lump$-$sum distributions.

D$)$

Both plans may be funded entirely by participant contributions.