题目
Whichof the follow statement is a characteristicof defined benefit plan?
选项
A.Very little risk for employers.
B.The funds are identified with individual employees.
C.If the performance of the plan\u2019s investments is less than anticipated, the employee bears the cost.
D.Employers are ultimately responsible for paying the promised benefits.
答案
D
解析
Defined benefit plans imposesignificant risks on employers because they are ultimately responsible forpaying the promised benefits.固定收益计划给雇主带来了巨大的风险，因为他们最终有责任支付承诺的福利。