A Major Difference Between Accounting for Postretirement Benefit Plans and Pension

A major difference between accounting for postretirement benefit plans and pension plans is that

A) postretirement benefit plans are not required to be funded.
B) postretirement benefit plans do not create a liability to be shown on the plan sponsor's balance sheet.
C) postretirement benefit plans do not deduct the return on plan assets when funded.
D) there is no accumulated postretirement benefit obligation.