问题如下：
9 Based on the final section of Tolmach’s report, the Plan should use:
选项：
A.a liability-based benchmark.
an absolute return benchmark.
a manager universe benchmark.
解释：
A is correct.
Based on the Plan’s type (defined benefit) and its characteristics as detailed in the final section of Tolmach’s report, a liability-based benchmark is most appropriate. Liability-based benchmarks are used most frequently when assets are required to pay a specific future liability, as in a defined benefit pension plan.
老师你好，这道题说的是Plan's benefit，这里的plan就是penson吗，如果题目这么表达看不来啊
