Benefit plans specifically relate to what type of financial outcome?

Benefit plans primarily focus on providing financial support to individuals upon retirement, specifically through retirement pensions. These plans are designed to ensure that employees receive a certain amount of income after they have stopped working, which is critical for maintaining financial stability during retirement.

Retirement pensions represent a systematic way for employees to save and invest money over their working lives, which they can draw upon later as a reliable source of income when they retire. This connection to secure financial outcomes in later life is intrinsic to the design of benefit plans, making them fundamentally linked to retirement pensions.

In contrast, the other options relate to different aspects of financial planning or insurance. Investment strategies pertain to how funds are allocated in various assets to grow wealth, medical expenses deal with healthcare costs rather than income replacement, and tax liabilities reflect obligations to the government rather than direct benefits or income received in retirement. Thus, the focus of benefit plans clearly aligns with retirement pensions, emphasizing safety and stability in the financial outcomes of retirees.