43. Which of the following characteristics does not describe a dened benet pension plan? A. Actuarial calculations are required to determine the employer's annual contribution. B. Upon retirement, the employee's pension amount depends on the value of the employee's account. C. Forfeitures must reduce subsequent funding costs and cannot increase the benets any participant can receive under the plan. D. A separate account is not required to be maintained for each participant. E. None of the above