Corporations will soon be required to report to the government whether they have the necessary reserves to pay the pension benefits earned by their employees and that the information be published in annual reports to shareholders.

(A) earned by their employees and that the information be published
(B) that their employees earned and that the information be published
(C) that was earned by their employees with the information being published
(D) earned by their employees, information that must also be published
(E) earned by their employees and published the information

OA D

Can Someone Pls Explain the reasoning behind the answer