All of the Following Are Potential Disadvantages to Employees Covered

All of the following are potential disadvantages to employees covered by a money-purchase pension plan EXCEPT

A) The contribution rate by the employer is uncertain.
B) The retirement benefit can only be estimated in advance of retirement.
C) The benefit formula may produce an inadequate benefit if an employee enters the plan at an older age.
D) The investment losses are borne by the employees.