Which of the following statements about pension plans, if any, is incorrect? A. A defined contribution plan is, in effect, a savings plan that is funded by employers, although many plans also permit additional contributions by employees. B. Under a defined benefit plan, the employer agrees to give retirees a specifically defined benefit, such as $500 per month or 50 percent of the employee's final salary. C. A portable pension plan is one that an employee can carry from one employer to another. D. An employer's obligation is satisfied under a defined contribution plan when it makes the required contributions to the plan. The risk of inadequate investment returns is borne by the employee. E. If assets exceed the present value of benefits, the pension plan is fully funded