If schedule variance is negative, it means it took longer to perform the activity than planned

In which of the following circumstances would a tax return preparer be prohibited from disclosing a client's tax return information?

A. The information will be needed for a peer review. B. The information will be provided in response to a court order. C. The information will be provided to a section 501(c)(3) charity. D. The information will be used to prepare state or local tax returns.

A defined contribution retirement plan defines the amount of benefits to be contributed to the employee during retirement

Indicate whether the statement is true or false