Which of the Following Characteristics Is Not a Characteristic of a Cash

Multiple Choice

Which of the following characteristics is not a characteristic of a cash balance plan?

A) It is similar in many aspects to a defined benefit plan.
B) The employee bears the investment risk and rewards.
C) It establishes allocations to individual employee accounts.
D) Payout depends on how much builds up over time in the employee's individual account.
E) None of these.