How Do Cafeteria-Style Plans Increase Costs for Employers

How do cafeteria-style plans increase costs for employers?

A) Employers pay much higher premium on HMO than a preferred health care plan.
B) Employers are required to pay higher insurance premium for laid-off workers.
C) Contribution to PGBC to fund the retirement plan increases under this plan.
D) Employees select the kind of benefits they expect to need the most.
E) The employers bear the cost of providing employees with benefits they do not value.