Which of the Following, When Provided by an Employer, Is

Which of the following, when provided by an employer, is NOT a tax-deferred or tax-free benefit for the employee?

A) Premiums for private health care plans providing extended health coverage beyond a public plan
B) Counselling services to prepare the employee for retirement
C) Contributions to the employee's registered pension plan
D) A near-cash gift for the employee's wedding