Defined benefits plans and cash balance plans are both pension plans. However, they are significantly different plans. Which of the following statements is true?

a. A cash balance pension plan benefits younger and older employees equally.

b. Both plans have hypothetical accounts for each plan participant.

c. Both plan use the same vesting schedules whether the plan is top heavy or not.

d. Both plans can provide for lump-sum benefits upon termination and/or full retirement age.