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Towers Watson Comment Letter to DOL on Proposals for Lifetime Income Illustrations in Pension Benefit Statements (PDF)
Towers Watson 
[Opinion] Aug. 3, 2013
"We are concerned that a mandate will lead to an overly complex notice that will not be particularly useful to plan participants and might leave participants with the often incorrect impression that the plan will pay an annuity. Furthermore, we are concerned that a mandate may result in plan sponsors doing less than they might otherwise (or currently) do in this area out of concern for conflicting with mandated information or for exposing themselves to risks."
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