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

A$)$ postretirement benefit plans other than pensions are not required to be funded.

B$)$ postretirement benefit plans other than pensions do not create a liability to be shown on the plan sponsor's balance sheet.

C$)$ postretirement benefit plans other than pensions do not deduct the return on plan assets when funded.

D$)$ there is no accumulated postretirement benefit obligation for other postretirement plans other than pensions.