An excess benefit plan is defined as:
A) A plan maintained by an employer solely for the purpose of providing benefits for certain employees in excess of the limitations on contributions and benefit imposed by code sec 415
B) A plan maintained by an employer for the purpose of providing deferred compensation for a select group of select management or highly compensated employees
C) A combination of defined benefit and defined contribution plans
D) A plan designed to provide a replacement ration that exceedsa highly compensated employee's $120,000 salary in 2017