Which Statement Explains the Risk Involved in "Defined Contribution Plans

Which statement explains the risk involved in "defined contribution plans"?

A) Poor returns on the pension investments reduce the benefits for future retirees.
B) High returns on the pension investments increase the benefit payments for the employer.
C) The plan specifies the fixed benefits that future retirees will receive.
D) The plan provides benefits to future retirees depending on their years of service.