"Except for one new design feature, the Funds are described as operating in a manner generally consistent with the description of lifecycle or target date funds in ... the [DOL] QDIA regulation .... The new design feature involves the Funds' use of unallocated deferred annuity accounts, the manner in which those contracts are used, and the imposition of actuarially-based age restrictions on participants' investments in the Funds.... Under this particular arrangement, each Fund within the target date series is made available only to participants who will attain normal retirement age within a limited number of years around the Fund's target date. A Fund that is available to participants age 55 or older will invest a portion of its fixed income allocation in the unallocated deferred annuity accounts. Upon attaining its target date, the Fund will dissolve."