下列有关企业年金的发放的说法不正确的是( )。
A．职工在达到国家规定的退休年龄时，可以从本人企业年金个人账户中一次或定期领取企业年金
B．职工未达到国家规定的退休年龄的，可以一年两次从个人账户中提前提取资金
C．出境定居人员的企业年金个人账户资金，可根据本人要求一次性支付给本人
D．职工或退休人员死亡后，其企业年金个人账户余额由其指定的受益人或法定继承人一次性领取
参考答案：B
解析： 职工在达到国家规定的退休年龄时，可以从本人企业年金个人账户中一次或定期领取企业年金。职工未达到国家规定的退休年龄的，不得从个人账户中提前提取资金。其中，出境定居人员的企业年金个人账户资金，可根据本人要求一次性支付给本人。职工变动工作单位时，企业年金个人账户资金可以随同转移。职工升学、参军、事业期间或新就业单位没有实行企业年金制度的，其企业年金个人账户可由原管理机构继续管理。职工或退休人员死亡后，其企业年金个人账户余额由其指定的受益人或法定继承人一次性领取。
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| Last weekend, my kids along with a few other kids from the neighborhood volunteered to help me wash my car. My 10-year-old daughter came up with the idea of 1 other people's cars as well. It was pretty 2 outside and I had no plans to 3 being in the bright sun. she 4 wanted to give lemonade(柠檬汽水) to passers-by for free. I had seen little kids 5 and sell fresh lemonade for a small cost but not free. Although I felt confused, I decided to help her. Then she asked me, "What if we 6 this a smile car wash?" I couldn't hold back my tears and 7 her and the other kids to go outside the house and come up with 8 ideas. While I kept myself busy in drying the car, the kids walked up to me with a(n) 9 with beautiful images of smiles. They had "Free Car Wash" written on it and the 10 of their exercise was "smile". It was pretty neat to see a team of kids ranging 5-11 years with the duty to do something for others. All that seemed 11 and came right from their heart. Nothing seemed to 12 to them: their playtime, the heat outside--- they just wanted to help others and do something nice in the community! I helped them make some fresh lemonade and brought out some additional cloth to help clean cars. Passers-by were 13 and one even shouted back to them saying, "God Bless You, my kids… | ||||
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