Which of the following is a disadvantage of funding a designated Roth account?
A) Employer matching contributions cannot be made to the designated Roth account, but must be made to a traditional tax-deferred account within the plan.
B) Funds may be rolled over to a traditional tax-deferred account within the plan, but not the other way.
C) The maximum allowable contribution is lower than for traditional tax-deferred accounts within the plan.
D) Earnings are included in gross income on an annual basis.