What of the Following Is $\underline{not}$ A True Statement Regarding the Pension Benefit Guaranty Corporation (PBGC)

What of the following is $\underline{not}$ a true statement regarding the Pension Benefit Guaranty Corporation (PBGC) ?

A) The PBGC has a statutory lien against the sponsor for 100 percent of shortfalls in vested benefits.
B) The PBGC was created by ERISA as a national insurer of pension plans.
C) Vested benefits of participants are partially guaranteed by the PBGC if a plan is terminated.
D) The PBGC is empowered to collect premiums from plans to pay for guaranteed termination benefits.