Which of the Following Is a Reason for the Trend

Which of the following is a reason for the trend towards defined contribution plans and away from defined-benefit plans?

A) To reduce the burden on the employer of guaranteeing a fixed pension.
B) To reduce the risk of underfunding of a pension plan due to loses in the investments the pension plan has made.
C) To eliminate the risk of having funds to meet the defined-benefit obligations.
D) All of the above are correct.