In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. You should write an incorrect option. Even though there exist multiple wrong answers, we only need a single wrong answer. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Example input: Drapeau’s cohorts, the cohort would be a “victim” of making the bomb. Further, firebombs are inherently dangerous. There is no peaceful purpose for making a bomb. Felony offenses that involve explosives qualify as “violent crimes” for purposes of enhancing the sentences of career offenders. See 18 U.S.C. § 924(e)(2)(B)(ii) (defining a “violent felony” as: “any crime punishable by imprisonment for a term exceeding one year ... that ... involves use of explosives”). Courts have found possession of a'bomb to be a crime of violence based on the lack of a nonviolent purpose for a bomb and the fact that, by its very nature, there is a substantial risk that the bomb would be used against the person or property of another. See United States v. Newman, 125 F.3d 863 (10th Cir.1997) (unpublished) (<HOLDING>); United States v. Dodge, 846 F.Supp. 181,, Holding statements: (A) holding that possession of a pipe bomb is a crime of violence for purposes of 18 usc  3142f1 (B) holding that bank robbery by force and violence or intimidation under 18 usc  2113a is a crime of violence (C) holding that sexual assault of a child qualified as crime of violence under 18 usc  16 (D) holding for the purposes of 18 usc  924e that being a felon in possession of a firearm is not a violent felony as defined in 18 usc  924e2b (E) holding that a court must only look to the statutory definition not the underlying circumstances of the crime to determine whether a given offense is by its nature a crime of violence for purposes of 18 usc  16
Example output: holding that bank robbery by force and violence or intimidation under 18 usc  2113a is a crime of violence 
Example explanation: It's a good example. Based on the given prompt, holding that possession of a pipe bomb is a crime of violence for purposes of 18 usc  3142f1 is correct.
Q: in an IRA were exempt. The court determined that the Wisconsin statute continued to exempt pension-plan proceeds after receipt by the beneficiary. Because the exemption statute in Woods differs substantially from § 522(d)(10), the holding in that case is inap-posite to the present matter. Notwithstanding the specific language of § 522(d)(10), the debtor argues that whenever a debtor rolls over funds from an exempt pension plan to an IRA, “equity dictates that the exemption should remain.” Debtor’s Brief at 2. ‘Whatever the ‘equitable’ considerations to which [the debtor] refers, ... his right to an exemption is governed by statute, and ... none of the statutory exemption provisions applies....” In re Clark, 711 F.2d at 23. But cf. In re Donaghy, 11 B.R. 677, 678-80 (Bankr.S.D.N.Y.1981) (<HOLDING>). The debtor has presented no evidence 
 Holding statements: (A) holding in a ease where debtor elected for reasons of ill health and in order to meet present needs to take pension benefits in one lumpsum payment three weeks before filing bankruptcy petition that the proceeds would retain the exempt status provided by  522d10e because they were a tangible reflection of the debtors right to receive  a payment under a  pension  plan  (B) holding that a payment is under the plan when the debt is provided for in the plan (C) holding that the son of a pension plan participant who had not been designated to receive any of his fathers pension benefits stood no closer to beneficiary status than any other person (D) holding that the defendant withheld pension benefits in breach of the plan (E) holding that a debtors obligation to repay a pension plan loan is a debt because the plans right to offset the obligation against future benefits constitutes a method of enforcement sufficient to create a right to payment
A:
holding that a payment is under the plan when the debt is provided for in the plan