Versioning takes the pessimistic approach to locking

As part of developing its next strategic plan, Mortimer, Inc., assesses what it does well and what it does poorly, as well as reviews the environmental threats and opportunities. It is conducting a(n):

a. Force field analysis b. SWOT analysis c. Competing values analysis d. Systems analysis e. Organization development analysis

For which reason does the IRS use the term "key employees"?

A) non-discrimination rules in retirement benefits B) non-discrimination rules in health insurance benefits C) top-heavy provisions in employer-sponsored qualified retirement plans D) top-heavy provisions in employer-sponsored health insurance plans