employer shall provide a pension plan for all employees. (2) Types of plans The pension plan required under paragraph (1)— (A) (i) in the case of an applicable employer with 100 or more full-time equivalent employees, shall be an employer plan, which may be a plan described in section 401(k) of the Internal Revenue Code of 1986, defined benefit pension plan, or any other plan described in section 219(g)(5) of the Internal Revenue Code of 1986