116. ABC Inc. is a successful and financially stable software development company that employs 150 people. The company has been providing group insurance coverage to its employees fer the past 10 years. They are currently looking for a new insurance provider that will better suit their needs. ABC Inc. does not want to assume the risk of having to pay large sums for unforseen

events (i.e., long-term disability or critical illness). The group's past claims experience has always been better than anticipated and therefore, the company wishes to be able to benefit from the premiums paid.

Which of the following features should the agent recommend for ABC's group plan?

a. Administrative Services Only (A50)

b. Non-refund accounting to fund the group plan

c. Manual rating

d. Refund accounting to fund the group plan