Under the Secure Act 2.0, all of the following are true regarding the Military Spouse Retirement Plan eligibility credit for small employers except:
A) Employers can claim a credit for starting or maintaining a retirement plan for employees.
B) The credit is available for up to 50% of the costs incurred by the employer.
C) The credit is capped at $500 per employee eligible for the retirement plan.
D) The credit is available only for employers with 100 or fewer employees.