When management and a labor union disagree about working conditions or pay:

Which of the following statements concerning qualified retirement plans is NOT correct?

A) Employer-sponsored IRAs are considered qualified retirement plans. B) Employer contributions to a qualified plan are tax deductible as a business expense. C) The earnings of a qualified plan are not taxed until they are distributed. D) Employer contributions to a qualified plan on behalf of its employees are taxable income to the employees when they are made.

A(n) ________ is the percent of people who achieve a certain result for an organization

A) bounce rate B) exit rate C) exchange rate D) conversion rate