Cintas Corporation has decided to use a cafeteria$-$style plan for its employees. How does this choice increase costs for Cintas?

Multiple Choice

Employers pay much higher premiums for an HMO than a preferred health care plan.

Employers are required to pay higher insurance premiums for laid$-$off workers.

Contributions to PBGC to fund the retirement plan increases under this plan.

Employees select the kind of benefits they expect to need the most.

Employers bear the cost of providing employees with benefits they do not value.