Which of the following is pertinent when an employee is faced with the decision to stay with the old pension formula or to switch to the new cash balance plan formula?

I. Retirement expectations.

II. Intent to begin receiving benefits.

III. Current value of accrued benefits.

IV. Possibility that needs may change.

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a.II and III only.

b. I, II and IV only.

c. I, II, III and IV.

d. I, III and IV only.