Which of the Following Is True of a Cash Balance

Which of the following is true of a cash balance plan?

A) All contributions to the plan come from the employee.
B) The money earns interest at a predetermined rate,such as the rate paid on U.S.Treasury bills.
C) Older employees with many years of service benefit to a greater degree than do younger workers just starting their careers.
D) It penalizes employees for changing jobs.
E) Employees cannot predict retirement benefits under cash balance plans.