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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