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: I. CREDIT QUALITY AND MARKET-BASED RISK REVIEW A. Public Debt Yield Comparison … Continue reading ERISA Fixed Annuity Due Diligence Checklist