Which of the following is true regarding negative elections? a negative election is a provision whereby the employee is deemed to have elected a specific deferral unless the employee specifically elects out of such election in writing. negative elections are no longer approved by the irs. when an employer includes a negative election in its qualified plan, the employer must also provide 100% immediate vesting. a.1 b. 1& 3 c. 2& 3 d. all the above