How is an age$-$weighted profit$-$sharing plan similar to a traditional defined benefit pension plan?

A$)$

Contribution allocations to older participants may be maximized, while allocations to younger participants may be minimized.

B$)$

Minimum vesting schedules are more liberal than in other types of plans.

C$)$

Employer contributions are flexible from one year to another and, if resources are not available, the employer may choose not to contribute to the plan.

D$)$

Retirement benefits are determined by the participant's final account balance.