Which of the Following Statements Is True

Which of the following statements is true?

A) There has been a shift in many countries including the U.S. from defined benefit pension plans to defined contribution plans, giving greater investment risk to employees to have sufficient retirement wealth versus employers.
B) Defined benefit plans have become more popular in the U.S. recently since employees prefer to have guaranteed payments in retirement.
C) All government defined benefits are fully funded today with surplus funds, allowing greater benefits to be paid to retirees.
D) Government retirement funds have been reducing the minimum age of workers for retirement.