With respect to a defined benefit Registered Pension Plan, which of the following statements is correct? A. The employer is required to make a specific contribution to the plan in each year. B. The employer promises each employee a retirement benefit that is based on a contractually specified formula. C. The Pension Adjustment that will be calculated for each employee is based on the amounts of contributions that have been made by the employer. D. Employees cannot make contributions to this type of plan