问题如下:
If a company chooses the defined benefit pension plan as the retirement plan for its employees, which of the followings is least likely correct?
选项:
A.The employer promises a certain number payment for employee after retirement.
B.The employee’s benefit from the pension can be based on the years of employee’s service for the company.
C.The employee takes the investment risk
解释:
C is correct
In a defined benefit plan, the employer takes the investment risk. That is because the firm promises to make periodic payments to employees after retirement. The benefit is usually based on lots of factors, including the employee’s years of service.
请问这道题为什么不选A, Certain number of payment不是DC的特点吗