"Deciding whether to encourage participants to leave account balances in the plan through retirement should not be based solely on considerations like accumulation of assets in the plan, the offsetting of administrative fees, and the ability to offer very low-cost funds.... [If] fiduciaries encourage participants to leave their account balances in the plan ... it would seem prudent to consider adding some type of retirement income solution to the plan.... Some factors to consider include: Determining the amount of responsibility retirees should have.... Deciding between advisory services or a guaranteed income product.... Evaluating guaranteed income products."  MORE >>