Mary contributed to her employer sponsored pension plan for the past two decades. The plan is administered by an insurance company and holds segregated funds. Joshua, her spouse, is her beneficiary. when Mary retires in 5 years, she will likely instruct the administrator to purchase a life annuity on her behalf. Mary passed away today, what action could Joshua take with respect to the value of her pension plan? a. transfer it to a locked in plan b. transfer it to a prescribed annuity c. transfer it to his rrsp d. transfer it to their children's RESPS.