Which of the Following Statements Is TRUE of Cash Balance

Which of the following statements is TRUE of cash balance plans?

A) The benefit grows slowly and provides an unpredictable benefit.
B) The employer contributes a fixed percentage of workers' income to a hypothetical account and guarantees it will grow at a fixed rate.
C) The use of cash balance plans increases the employer's pension liability and employers therefore avoid these plans.
D) Under this plan, an employer provides health insurance to all the family members of the workers.