"The [Academy] offers the following recommendations ... [1] Develop consumer information material to be made available on the DOL website, or another appropriate government or government-sponsored web portal, to provide objective information to plan participants being offered a lump sum distribution, either through a pension risk transfer transaction (i.e., lump sum window) or in the course of regular plan administration.... [2] Consider additional mandatory disclosures to be made by plan providers to assist plan participants in evaluating a lump sum offer.... [3] Review the current relative value disclosure requirements to ensure they are adequately addressing the needs of today's plan participants."