a. Defined benefit plans carry with them economic incentive to discriminate against older workers in hiring, while defined contribution plans and cash balance plans are neutral in this regard.

b. There is an economic incentive for employers to discriminate against women in their hiring practices if they use defined benefit plans, since women tend to live longer than men.

c. Defined benefit plans contribute to lower employee turnover that would reduce training costs.

d. Pension benefits in a defined benefit plan are usually based on number of years worked and either the final, or the last several years' salary. This means that unions are more likely to work with a firm to ensure its survival, and thus ensure the survival of the pension plan, if it has a defined benefit plan. However, the level of benefits and the details of their calculation may be the subject of intense negotiation by the union. On the other hand, the ultimate benefits under a defined contribution plan depend on the actuarial return on the assets invested in the plan, with few details to be negotiated except the annual contribution that the firm makes. Under such a plan, a union has little pension-induced incentive to be "flexible" with the company (although it certainly may be flexible to keep the company solvent and keep jobs for its workers!), and the primary negotiation point with respect to the plan is the level of contributions. Note that with a cash balance plan, the union may also want to negotiate the guaranteed rate of return on the plan's assets.