Which of the Following Is/are Not True Concerning Pension Plans

Which of the following is/are not true concerning pension plans?

A) The plan administrator serves in a fiduciary capacity for the benefit of employees.
B) The employer cannot access assets in the pension plan except under specific conditions that vary, as a matter of pension law, by jurisdiction.
C) The employer does not consolidate the assets and liabilities of the pension plan with its own assets and liabilities.
D) The total amount of cash that the employer contributes to the pension plan over time is never the total amount of pension expense that the employer must recognize in measuring net income.
E) none of the above