"In recognition of the government's significant investment in defined contribution plans (through tax benefits for employers and employees), these plans must deliver on their promise to successfully convert accumulated savings to retirement income.... Adoption of a retirement income solution is a fiduciary decision. But so is the decision NOT to adopt. Plan sponsors who want to maintain a cost-effective retirement program, manage their workforce, provide a competitive benefit, and reduce the risk of government mandates will want to give serious consideration to providing their employees with a retirement income solution."