I. Which of the following statements about retirement plans is mon e following statements about retir t plans is most accurate A. Total periodic pension cost is equal to the change in PBO minus the ge in PBO minus the irni contributions. difference in the contribution amount and the actual return on plan ases investment risk B. In a defined-contribution plan, periodic pension cost is calculated a dhe actual return on plan s C. In a defined-benefhit plan, the employer assumes the majority of the