Corporate pension plans in the United States: 

A. have reversed a trend and are now increasingly more likely to be definedbenefit plans rather than defined-contribution plans. 

B. will get complete protection for beneficiaries from the U.S. Pension Benefit Guaranty Corporation, if an employer company goes out of business and still owes retirement benefits to its employees.

C. are governed in part by the requirements of the Employee Retirement Income Security Act of 1974. 

D. All of the above are true. 

E. None of the above is true.