What are some of the legal and policy issues to consider when designing a pension plan? Calculator Select only one option. 

A Retirement age, membership age, financial market, and provincial jurisdiction. 

B Federal jurisdiction, employee age, pension investments, vesting, profitability, and time. 

C Retirement age, vesting, portability, membership requirements, benefits formula, and funding. 

D Financial market, benefits formula, number of employees, and eligibility