Q: About contributions into a defined benefit $($DB$)$ pension plan, which of the following statements is true? The employee group is responsible for the solvency of the DB plan Employer contributions into the DB plan are a tax$-$deductible business expense, if the contribution calculation in consistent with CRA guidelines If there is a shortfall in funding for the DB plan, employees don't need to worry because the government is required to step in and make up any difference between contributions and pension liabilities of the fund Only the employer can make contributions into the DB plan