Generally, employers that believe employees should share in the cost of meeting his or her own economic security needs are likely to favor a pension that:

A. Involves ownership of employer securities.

B. Is not integrated with Social Security.

C. Requires employee contributions.

D. Combines a defined benefit plans with a supplemental profit-sharing plan.

E. Is a noncontributory plan targeting an income replacement ration of not higher than 80 percent of final pay.