Your client, the chief financial officer of a new company, wishes to install a retirement plan in the company in which the pension benefits to employees are guaranteed by the Pension Benefit Guarantee Corporation (PBCG). Identify the plans below that must meet this requirement. Profit-sharing Plan. Money Purchase Plan. Target Benefit Plan. Defined Benefit Plan. a) (2) and (3) only. b) (4) only. c) (1) only. d) (3) and (4) only. e) (1) and (2) only