The key difference between defined benefit and defined contributions post-employment plans is that: a. the fund bears the risk in a defined benefit plan, whereas the employee bears the risk in a defined contribution plan. O b. the employer bears the risk in a defined benefit plan, whereas the employee bears the risk in a defined contribution plan. O c. the employee bears the risk in a defined benefit plan, whereas the employer bears the risk in a defined contribution plan. O d. the employer bears the risk in a defined benefit plan, whereas the fund bears the risk in a defined contribution plan