Which of the Following Is $\underline{not}$ A Characteristic of a Defined Benefit Plan?
A)The Employee Makes

Which of the following is $\underline{not}$ a characteristic of a defined benefit plan?

A) The employee makes all contributions to the plan.
B) Benefits may be paid as a single lump sum amount at retirement date.
C) Benefits can be based on career average salary.
D) In all cases, the value of pension benefits is directly related to the employee's years of service.