A Defined Contribution Superannuation Plan Is One in Which

A defined contribution superannuation plan is one in which:

A) The contributions to the plan only are paid out to members on retirement.
B) The benefits paid out by the plan are based on the average salary of an employee over a period of years as a reflection of the employee's contribution to the employer.
C) The contributions are defined by the amount needed to pay out benefits to the members at a specified level on retirement.
D) The benefits paid out by the plan depend on the contributions made to the plan and the earnings of that plan.
E) None of the given answers.