"Suggested topics to address in communications [to plan participants] include: [1] Description of the plan benefit options and explanation of the lump sum calculation; [2] Explanation of the pros and cons of the window options in an objective, unbiased tone; [3] The relative value of a lump sum compared to the normal form of benefit under the plan ... [4] Voluntary nature of the window and right to defer benefit commencement; [5] If the window includes an annuity risk transfer option, explain the difference between a plan annuity and an annuity contract outside the plan, and the change from a PBGC protected benefit to an annuity subject to State Insurance Guarantees[.]"