In a Cash Balance Plan the Employer Credits the Employee's

In a cash balance plan the employer credits the employee's retirement account with a pay credit and an interest credit. For this reason a cash balance plan is a type of:

A) defined benefit plan.
B) defined contribution plan.
C) 401(k) plan.
D) self funded plan and 401(k) plan.
E) both a defined benefit plan that operates like a defined contribution plan.