These are not necessarily complete definitions, but there is only one possible answer for each term. ERISA A. This arrangement has employees of a firm participate in the company's earnings. Vested rights B. This law permits uncovered workers to establish individual tax-sheltered retirement plans. Non contributory pension plan C. Under this plan, the employer not only makes the contributions (based on a percentage of an employee's salary), controls the investment, and guarantees a given payout at retirement, it also creates a separate "account" that details the employee's accumulated balance. Contributory pension plan D. This pension plan specifies the contribution that each party makes and does not promise the size of the benefit at retirement. Defined contribution plan E. This pension plan uses a formula, stipulated in its provisions, for computing benefits. Defined benefit plan F. This pension plan imposes certain criteria that must be met before the employee can obtain a nonforfeitable right to a pension. Qualified pension plan G. This pension plan meets specified criteria established by the Internal Revenue Code. Profit-sharing plan H. Part of this law encourages employees to make greater use of salary reduction (defined contribution) plans. Pension Protection Act I. This type of plan has the employee and employer making the total contributions. Cash-balance plan J. This type of plan has the employer paying the total contribution costs