Which of the Following Does NOT Reflect One of the Major

Which of the following does NOT reflect one of the major differences between typical cash balance plans and 401 (k) plans? (Comparing Hybrid Plan Features with Defined Benefit Plan and Defined Contribution Plan Features)

A) As opposed to 401 (k) plans, participation in typical cash balance plan generally depends on the workers contributing part of their compensation to the plan
B) While in cash balance plans the employer bears the risks of the investments, under 401(k) employees bear the risks
C) Unlike 401(k) plans, cash balance plans are required to offer employees the ability to receive their benefits as lifetime annuities
D) Cash balance plans are insured by PBGC, but not 401(k) plans