"[T]oo many plan sponsors who are considering or have included in-plan annuities as an investment option within their plan have either overlooked or have not properly assessed the potential fiduciary liability risks presented by the inclusion of the 'and their beneficiaries' language.... There is no legal foundation for the suggestion that plan sponsors have any legal obligation with regard to assisting in the decumulation of a plan account, whether by providing products or advice. In fact, providing advice and/or assistance can be grounds for holding that an otherwise non-fiduciary has crossed the line and is legally recognized as a fiduciary."  MORE >>