An employer would likely prefer this kind of pension plan:

Name: An employer would likely prefer this kind of pension plan:
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Employers often prefer defined contribution plans because they are less costly and complex to administer compared to defined benefit plans. With defined contribution plans, the employer's cost is limited to the contributions made to the employee's account, and the investment risk is borne by the employee, not the employer.

An Employer Would Likely Prefer This Kind of Pension Plan