A Distinguishing Characteristic of an OPEB When Compared to a Pension

A distinguishing characteristic of an OPEB when compared to a pension is that:

A) OPEB plans are typically better funded than pension plans.
B) OPEB calculations require an actuary to make fewer assumptions than an actuary makes for pensions.
C) OPEB may include retiree health care benefits that are not included with pension plans.
D) All of the above are distinguishing characteristics.
E) None of the above are distinguishing characteristics.