With an integrated defined contribution plan, what is the maximum permitted disparity?

A$)$

For an integrated defined contribution plan, the permitted disparity is the lower of the base amount, or $5\mathrm{.}7\%.$

B$)$

The maximum permitted disparity is $25\%,$ so if the base benefit percentage is greater than $25\%$ then the permitted disparity would be capped at $25\%.$

C$)$

The permitted disparity is $0\mathrm{.}75\%$ per year for up to $35$ years.

D$)$

In an integrated defined contribution plan, if the base contribution percentage is $5\%$ then the permitted disparity is $5\mathrm{.}7\%.$