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【单选题】
保险合同型是一种重要的企业年金管理模式，以下关于这种模式说法不正确的是：（）。A.
保险公司与企业签订养老保险合同，保险公司保证在员工退休时支付养老金
B.
保险公司承担企业年金基金的管理、精算、文件保管等服务
C.
保险公司承揽的企业年金业务必须为其设立专用账户
D.
一定程度上可以实现企业年金储蓄增值和死亡率风险从雇主到保险公司的转移
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