A pension plan, an employers acknowledgement of financial standing of employees account, placing percentage on basis of annual compensation and interest, regarded as

A pension plan, an employers acknowledgement of financial standing of

1.	A pension plan, an employers acknowledgement of financial standing of employees account, placing percentage on basis of annual compensation and interest, regarded as
A.	Cash balance plan
B.	Severance pay plan
C.	Early retirement window plan
D.	Employee stock ownership plan
Answer» B. Severance pay plan