Which of the following may decrease the amount of the employers annual contribution to a defined benefit plan in which the benefit is expressed as a percentage?

1) forfeitures are higher than the anticipated rate.

2)Participants receive cost of living pay increases

3)Turnover is lower than the anticipated rate

4)Plan investments go down in value

a) 1 only

b)5 only

c)1 and 3 only

d)2 and 5 only