"[W]hile it is a company (i.e., settlor) decision to transfer plan liabilities to a third-party insurer, the implementation of such decision and the selection of an annuity provider are fiduciary decisions, which raise significant fiduciary considerations.... Fiduciaries should evaluate a potential annuity provider's creditworthiness, risk of bankruptcy or default and ability to pay claims.... Fiduciaries should also evaluate the features of the annuity contract, such as surrender charges[.]"  MORE >>