A plan participant can't pledge future anticipated qualified plan payments as security for a bank loan. This is because of A. Code Section 72(t)....

A plan participant can't pledge future anticipated qualified plan payments as security for a bank loan. This is because of 

A. Code Section 72(t).   

B. non-alienation rules.   

C. lump sum distribution rules.   

D. normal form of benefit rules.

Which of the following are affected by Section 415 limits? 

A. Vesting requirements   

B. Entry dates   

C. Existing account balances   

D. Employer contributions