A statewide pension plan exists for all local governments in a certain state. The provisions of the plan indicate that each qualifying retiree receive 2% multiplied by the number of years active employment multiplied by the average salary for the past four years of service. The government calculates the actuarial liability on a statewide basis, not by individual government. The plan would be known as a:
A. multiple-employer, defined benefit, agency plan
B. single employer plan
C. multiple-employer, defined contribution plan
D. multiple-employer, defined benefit, cost-sharing plan