Which of the Following Is True of Defined Benefit Plan

Which of the following is true of defined benefit plan?

A) It makes the employee bear the risks associated with changes in inflation and interest rates.
B) It does not require managing of surplus or deficit in pension fund.
C) It is more favourable to short-term employees.
D) It allows employer costs to be known up front.
E) It provides an explicit benefit which is easily communicated.