401(k), 403(b), and governmental 457 plans may offer employees the option to contribute to a traditional tax-deferred and/or a designated Roth account. Which statement below about a contribution to a designated Roth account is FALSE?

A) Within these plans, a contribution to a designated Roth account can be re-designated at any time as a contribution to a traditional tax-deferred account.

B) A contribution to a designated Roth account does NOT reduce wage income.

C) The annual contribution limit applies to the combined contributions to traditional tax-deferred and designated Roth accounts within these plans.

D) Employers may match contributions to a designated Roth account, but must contribute the match to a traditional tax-deferred account