These are not necessarily complete definitions, but there is only one possible answer for each term. Term Answer Description ERISA This pension plan meets specified criteria established by the Internal Revenue Code. A. Vested rights B. The employee bears part of the contribution cost in this pension plan. Noncontributory pension C. Based on a formula, it computes the benefits, not contributions, to be paid out. plan Contributory pension plan D. 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. Defined contribution plan Part of this law encourages employees to make greater use of salary reduction (defined E. contribution) plans. The employer pays the total cost of the benefits in this pension plan. With this type of plan, the worker is awarded whatever level of monthly benefits those Defined benefit plan F. G. Qualified pension plan contributions will purchase. Based on employee and employer contributions, this is a nonforfeitable right to the H. Profit-sharing plan receipt of benefits. I. This type of plan encourages employees to work harder, because they benefit when the Pension Protection Act firm prospers J. This law passed in 1974 ensures that workers eligible for pensions actually receive such Cash-balance plan benefits