C请问为什么错

问题如下：

An analyst reviews the entire DB Plan’s characteristics, asset allocation, and benchmark. He observes that the Plan’s benefits are no longer indexed to inflation and that the workforce is, on average, younger than it was when the current fund allocations were approved. The analyst recommends a change in the Plan’s asset allocation policy. The Plan should use:

选项：

A.

a liability-based benchmark.

B.

an absolute return benchmark.

C.

a manager universe benchmark.

解释：

A is correct.

Based on the Plan’s type (defined benefit) and its characteristics as detailed in the final section of the analyst’s report, a liability-based benchmark is most appropriate. Liability-based benchmarks are used most frequently when assets are required to pay a specific future liability, as in a defined benefit pension plan.