Which of the following is FALSE according to the passage

A．The IRA will be most beneficial for those who enjoy high salaries and are supposed to fall into the catalog with lower ones after retirement.
B．In the future, capital gains may be taxed at a lower rate.
C．The IRA will be the most advantageous when the holding period is within 18 months.
D．Due to the new capital gains rules, a direct non-IRA investment would be more beneficial for an 18-month holder of IRA.