Which of the Following Statements About Defined Benefit Pension Plans

Multiple Choice

Which of the following statements about defined benefit pension plans is true?

A) The expense is equal to the contribution amounts in a period.
B) The contributions to the fund are equal to the benefits paid in a period.
C) The expense is equal to the present value of the future benefit obligations incurred that period.
D) The amount of benefits the employee will receive depends on the performance of the pension plan.