You have been tasked with providing management with a list of factors distinguishing goal$-$sharing plans from gain$-$sharing plans. Which of the following should NOT be included in your list?

Select one:

Both have lost popularity in recent years.

Goal$-$sharing plans quantify cost savings and then share those benefits with both employees and the company using a fixed formula.

Goal$-$sharing plans typically include several levels of attainment.

Both require that management identify the group participating in the plan.