In accounting for a defined benefit pension plan:. A. the expense recognized each period is equal to the cash contribution.
B. an appropriate funding pattern must be established to ensure that enough monies will be available at retirement to meet the benefits promised.
C. the employer's responsibility is simply to make a contribution each year based on the formula established in the plan.
D. the liability is determined based upon known variables that reflect future salary levels promised to employees.

C. the employer's responsibility is simply to make a contribution each year based on the formula established in the plan.

Explanation:

A defined benefit pension plan is one that promises an employee that a particular amount of money will be paid to them on retirement. As far as they make contributions based on a formula that takes into consideration age, tenure, and earning history.

So the main responsibility of the employee is to simply make a contribution each year based on the formula established in the plan.

The benefit to be gained remains defined.

On the other hand a defined contribution plan is one that is dependent on the amount that is being contributed by the employee.

Benefits to be paid out will depend on the amount collected before retirement.

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