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When considering the major differences between a defined contribution and a defined benefit pension plan, which of the following statements is most accurate? A. Accounting for a defined contribution pension plan is the most complicated because of the many investment options available to the employees. B. A company with a defined contribution plan will report on its balance sheet the net difference between the value of the pension fund assets and the value of the pension liability. C. Among the different types of pension plans, accounting for a pay-related defined benefit plan is the most complicated because of the required actuarial assumptions. |