As Social Security Slants Benefits in Favor of Lower-Paid Workers,the

As Social Security slants benefits in favor of lower-paid workers,the Internal Revenue Code permits employers to adjust pension contributions so that the overall contributions (pension plus Social Security) are nondiscriminatory.This adjustment permits employers to increase pension contributions for highly-compensated employees.Adjusting contributions to consider Social Security contributions is called

A) prorating.
B) indexing.
C) offset.
D) integration.