A:

A. IRA

B. State employee pension plan

C. Corporate defined-benefit plan

D. Coverdell savings account

Answer: C

The correct answer is "C." ERISA covers most employer retirement plans, but public employee plans are exempt from coverage. "A" is not correct because the IRA is an individual plan, not an employer plan, while the Coverdell savings account is a college savings account, not a retirement plan.

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