Arguments in favor of contributory defined benefit plans include all of the following EXCEPT:

1. A. From a philosophical viewpoint, employees are responsible for meeting part of their own economic security needs
2. B. If employees contribute, it will mean a smaller employer contribution to provide the same overall plan benefits.
3. C. Something for nothing is too often taken for granted, and the deductions from current earnings will continually remind employees that the employer is assuming a large share of providing the plan benefits.
4. D. The contributory plan provides an employee with additional funds in the event of termination of employment
5. E. Employee contributions represent dollars that have not been taxed.