Which statement regarding integrating a plan with Social Security is CORRECT?

A) Only the excess method can be used by a defined benefit pension plan.

B) The maximum increase in benefits for earnings above covered compensation level is 50% for a defined benefit pension plan.

C) Under the offset method, a fixed or formula amount approximates the existence of Social Security benefits and reduces the plan formula.

D) Because there is a disparity in the Social Security system, all retirement plans are allowed integration with Social Security.