Which of the following variables offers the most likely explanation for the decrease in popularity of "defined benefit plans" by employers in Canada?

Which of the following variables offers the most likely explanation for the decrease in popularity of "defined benefit plans" by employers in Canada?
A . They provided poor returns on pension plan investments, and longevity of employees increased.
B . Defined benefit plans are simply not popular among employees.
C . They help organizations plan more accurately; hence, they make it easier to fund these liabilities.
D . Employers believe defined contribution plans are much more unpredictable from a funding perspective.

Answer: A

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