<P> Defined contribution schemes have existed in Japan since October 2001, and as of March 2012 cover more than 4 million workers at about 16,400 companies . </P> <P> The Central Provident Fund (CPF) is Singapore's national pension fund . It is a defined contribution plan, contributed by employers and employees . With over 3 million members, it ranks among the world's largest defined contribution (DC) schemes . The CPF Board, a statutory authority established by legislation, runs this national pension fund . </P> <P> Central Government employees in India who joined after January 1, 2006 participate in National Pension Scheme which is defined contribution plan run by Pension Fund Regulatory Authority of India . Earlier employees were under Defined Benefit Plan . </P> <P> All Government and Private sector organizations had to offer Provident Fund (PF) which is a type of Defined Contribution Plan . The NPS which was started in 2006 is a recent option given to all Central Government employees . The% of contribution made by the employer and employees are mandated by the regulations . Additionally employees are given the ability to opt for an additional contribution if they so desire . All contributions are managed by the PF authority . PF authority choose the investment vehicle, however the beneficiaries are given a standard% of returns on their contribution . Some large private sector organizations have also formed their Trust to manage the contributions received from its employees . </P>

Which of these is not a common example of a defined contribution retirement plan