"Various factors -- the timing between the funding of the annuity purchase and the purchase itself ... the quality of plan data ... or the discovery of additional liabilities or plan assets -- can influence the annuity contract purchase price. To the extent assets remain in a plan following the purchase of an annuity, recovering those amounts can be costly -- and may not even be possible -- unless the sponsor can show the amounts were contributed due to an erroneous actuarial computation or mistake of fact."  MORE >>