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

All of the following statutory provisions would allow deferred compensation beyond the annual dollar limit, except

When a key employee dies, key employee life insurance provides the employer with liquid assets to facilitate control of corporate operations.

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

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.

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

The IRS has developed two tests for life insurance in a qualified plan designed to determine whether the incidental benefit percentage is being met. What is the maximum allowable percentage of the total cost of the plan allowed for incidental benefits?

Salary reduction elections must be made by employees during a _____ period prior to January 1 of the year for which the elections are made.