For a Defined Benefit Plan, Which of the Following Is

Multiple Choice

For a defined benefit plan, which of the following is correct?

A) The plan defines the contribution the employer is to make, with no promise concerning the ultimate payout to employees.
B) The plan requires that the pension expense and the cash funding amount be the same.
C) The plan requires that the employee bears the risk of loss or benefit of gain from assets contributed to the plan.
D) The plan defines the benefits that the employee will receive at retirement.