Which of the Following Characteristics Does Not Describe a Defined

Which of the following characteristics does not describe a defined benefit pension plan?

A) Actuarial calculations are required to determine the employer's annual contribution.
B) Upon retirement,the employee's pension amount depends on the value of the employee's account.
C) Forfeitures must reduce subsequent funding costs and cannot increase the benefits any participant can receive under the plan.
D) A separate account is not required to be maintained for each participant.
E) None of these.