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Senior management at the Leopard Corporation is meeting with the vice president of HR to discuss options for an employee retirement plan. Specifically, they want

Senior management at the Leopard Corporation is meeting with the vice president of HR to discuss options for an employee retirement plan. Specifically, they want a plan that does not guarantee a specific benefit level, but rather allows the benefit to be based on the financial performance of the funds the plan invests in over time. Based on this situation, which retirement plan should be used?

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