B has got to be the answer. I mean, who else would be involved in a guaranteed investment contract besides an insurance company and a retirement plan? Not a bank and an insurance company, that's for sure.
I'm pretty sure it's B. An insurance company and a corporate retirement plan. That's the most common type of guaranteed investment contract I've heard of.
I'm not sure, but I'll go with B as well. It makes sense that an insurance company would provide guaranteed investments to a corporate retirement plan.
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