A major difference between accounting for other postretirement plans and defined benefit pension plans is that

a. Other postretirement plans do not need to show the liability on the balance sheet.

b. Other postretirement benefit plans do not deduct the return on plan assets in determining the expense for the period when funded.

c. Other postretirement benefit plans are not required to be funded,

d. Other postretirement benefit plans use compensation when computing the liability for the plan.