"[T]he Achilles' heel that ERISA plaintiff attorneys should focus on is the obvious inconsistency of the standards between ERISA 404(a) and NAIC rule 275 and the potential fiduciary liability that exists, liability which is going to completely blindside many plan sponsors ... Investment fiduciaries who receive a recommendation to include an annuity, any type of annuity, should always require the annuity salesperson to provide a written, properly prepared breakeven analysis on the annuity being recommended."  MORE >>