Which of the following is NOT an acceptable method for Social Security integration for defined benefit plans?

The funding method is not an acceptable way to integrate Social Security with defined benefit plans. In retirement plan contexts, integration refers to the adjustment of benefits in relation to Social Security to ensure that the total retirement income is appropriately balanced between the pension plan and Social Security benefits.

The offset method involves reducing the pension benefits by an amount that reflects Social Security benefits, thereby allowing the retiree to receive a higher overall benefit starting at retirement age without an excessive pension payout.

The excess method calculates pension benefits above a specified level without accounting for Social Security benefits until the retirement income surpasses typical thresholds.

The cost-of-living method typically involves adjusting benefits based on changes in inflation or cost-of-living increases, ensuring retirees maintain their purchasing power over time.

In contrast, the funding method is usually associated with how a pension plan is financed rather than how it interacts with Social Security benefits. Therefore, it does not fit within the acceptable integration methods that are specifically designed to coordinate the defined benefit plan benefits with Social Security.