Which of the Following Statements Best Explains What a SUB

Which of the following statements best explains what a SUB program is?

A) It allows businesses with seasonal subcontractors to provide some supplemental coverage instead of regular workers' compensation.
B) It is a payment beyond unemployment compensation that is made by employers to prevent lawsuits by laid-off employees.
C) It provides for severance pay in those cases where a unionized company closes down.
D) It is a benefit, negotiated by a union, requiring an employer to contribute to a fund that pays laid-off workers an amount over and above regular unemployment compensation.