单项选择题

Questions 147-149 refer to the following memorandum.
From: Jun Oh, Benefits Manager
To: Marcus Mains
Re: Special Retirement Opportunity
Thank you for requesting information about the Early Retirement Program. Please review these requirements. If you qualify, act quickly. Applications are due December 1.
Early Retirement Program
1. Employees must meet these (147) :
· Be age 50 with 20 years of employment at this company.
· OR have 25 years of employment at this company (age is not a factor).
(Retirement funds are reduced by 2% for each year that you are under age 55.)
2. (148) employees should apply by December 1, 20__. The retirement program (149) on January 1, 20__.
3. Attend a workshop to learn more. E-mail my office to request the workshop schedule.

A. began
B. will begin
C. had begun
D. have begun