Harper Engineering, Inc. offers several benefits to employees. Which of its benefits would be exempt from the ERISA reporting and disclosure requirements?

A children’s daycare center must be located at the employer’s place of business to be tax-deductible to the employer.

Advantages of using life insurance in a qualified plan include all of the following except

A tax deferred annuity plan can invest in all of the following, except

Group-term life insurance must cover all employees.

An employee cannot be covered under both a defined benefit and a defined contribution plan.

Investment designation by participants (earmarking) is not available in a cash balance plan.

Group-term life insurance must cover all employees.

Which of the following statements about a tax deferred annuity plan is (are) true?

Pat is considering converting a traditional IRA to a Roth IRA in 2017. Pat might not want to make a conversion because