Which of the following statements regarding the funded status of public pension plans is false?

a. The funded status of a governments pension plan depends on the commitment of the government to finance the plan.

b. A government that consistently underfinances its pension plans may be at risk of serious financial stress.

c. Forty out of 50 states have funded ratios of 80 percent or more.

d. The difference between state pension plan assets and state pension liabilities improved from 2017 to 2018.