Consultant and Fiduciary Review Framework Purpose This checklist is intended to assist ERISA fiduciaries, consultants, investment committees, and plan sponsors in evaluating fixed annuity products offered within 401(k), 403(b), stable value, guaranteed income, or pension risk transfer structures. The objective is to determine: whether the annuity provides adequate compensation for insurer credit and liquidity risk, … Continue reading ERISA Fixed Annuity Due Diligence Checklist