Which of the following statements regarding compensation options is TRUE?

	a.	Risk-averse employees typically prefer defined contribution plans over defined benefit plans
	b.	If employer tax rates are expected to decrease in the future, the employer prefers a dollar of deferred compensation over a dollar of pension contribution
	c.	Qualified pension plans are typically offered only to top management of the employer corporation
	d.	From an income tax perspective, the employer is indifferent between a dollar of salary and a dollar of qualified pension contribution