Abacus Ltd. has created a new plan for its employees. Abacus Ltd. contributes 2% of an employee's pay into an account and these contributions are invested on the employee's behalf. In accordance with the plan, Abacus Ltd. has an obligation to make further contributions in the case of any investment losses greater than 25% of initial investments. What type of plan is this? A. Defined benefit plan B. Multi-employer plan C. State plan D. Defined contribution plan