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Why Employers Should Think Twice About Adding Annuity Payments to Their 401(k) Plans (PDF)
Blank Rome LLP, via Bloomberg Tax Management Compensation Planning Journal Link to more items from this source
June 10, 2019

"[A]lthough Section 401(k) plan fiduciaries, by following the DOL and SECURE Act safe harbors, receive significant protection in the event an insurance company becomes financially unable to make annuity payments, there is nevertheless a substantial amount of other due diligence, outside of the scope of the safe harbors, that fiduciaries will need in undertake to satisfy their duties of oversight under ERISA."

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