With no explanation, chose the best option from "A", "B", "C" or "D". 26 C.F.R. § 1.411(d)-4(b)(2) (providing other examples). Regardless of the form that the distribution alternative takes, an “optional form of benefit” is always tied to “an accrued benefit” or “a retirement-type benefit.” 26 C.F.R. § 1.411 (d) — 3 (g)(6) (ii). That is, with immaterial exceptions, the lump-sum payment has to be connected with the employee actually retiring. 29 U.S.C. § 1002(23). But here, the plaintiffs aren’t retiring or taking a retirement-type benefit. They want to receive the annuity and keep on working for Finkl. Yet nothing in the Act, regulations, or case law suggests that an annuity to non-retired workers would qualify as an “optional form of benefit” under the Act. Cf. Arndt v. Security Bank S.S.B. Employees’ Pension Plan, 182 F.3d 538, 549-42 (7th Cir.1999) (<HOLDING>); Ross v. Pension Plan for Hourly Employees of

A: holding that offset for social security retirement benefits does not include federal disability benefits and stating that there was no legislative intent to embody the entire subchapter of the social security act dealing with both disability benefits and old age benefits
B: holding that disability pension benefits could be offset against both temporary and total permanent disability compensation benefits
C: holding disability benefits from us civil service are community property
D: holding that disability benefits are not retirementtype benefits
D.