Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: When defined benefit pension plans lose money the plan sponsor, typically the employer, will ultimately bear the cost of the loss. Choices:  1. Most employers do not offer defined benefit pension plans.  2. The employer is usually the sponsor of defined benefit pension plans.  3. Employers never are sponsors of defined benefit pension plans. 

3