2) Which of the following is not a characteristic of a defined contribution pension plan? A) The benefit of gain or the risk of loss from the assets contributed to the pension fund is borne by the employee. B) The accounting for a defined contribution plan is straightforward and uncomplicated. C) The benefits to be received by employees are determined by an employee's highes compensation level defined by the terms of the plan. (D) The employer's contribution to each period is based on a formula