We sponsor retirement savings plans for employees meeting certain eligibility requirements. Participants may choose from various investment options, including a fund comprised of our company stock. Participants can contribute up to 50% of their eligible compensation annually as defined by the plan document, subject to Internal Revenue Service limitations. We match 100% of the first 3% of participating employees' contributions and 50% of the next 2%. Employer contributions vest immediately. The total employer contributions were $46 million $42 million and $61 million in fiscal 2019, 2018 and 2017, respectively. If you were to ask about the company benefits, which of the following statements is NOT true for this type of pension retirement plan? a. It is a defined contribution plan: it defines the current contributions made to the plan b. It is a defined contribution plan: it can be provided to employees at a lower cost to the company than a defined benefit plan. c. It is a defined contribution plan: it shifts investment risk to the employee. d. It is a defined contribution plan: After company obligations are paid, the company has no further obligation to the plan. e. It is a defined benefit plan: it defines future benefits to the employee