对于肯定的缴费计划参与者，担心退休现金的现金，保证最低提款福利等国家可能是答案。抓住：以换取寿命收入，退休人员数十年来阻止他们的资金，并且必须支撑相对较低的回报。
但保诚退休,纽瓦克的一个部门,New Jersey–based Prudential Financial, learned that annuities have plenty of fans after surveying participants in its plans with a guaranteed retirement income option. Of the more than 2,300 respondents, those who had chosen such in-plan programs said they were highly satisfied, citing “upside market potential, retirement income protection during down markets, flexibility, and lifetime guaranteed income,” according to a 2012 Prudential report. The authors also point to a 2011 poll of plan participants by consulting firm Towers Watson in which more than half of respondents said they’d pay higher fees for guaranteed retirement income.
据华盛顿员工福利研究所的统计，不到10％的美国界定缴款计划提供了计划计划。计划赞助商不愿意满足需求，部分原因是因为这样做可能会使他们通过放弃所定义的福利计划来逃避他们希望逃脱的风险。最大的一个：如果年金未能支付索赔，则参与者可以起诉他们的雇主，以免达到其信托责任。
根据劳工所谓的安全港条款，涵盖为个人账户计划选择年份，赞助商必须符合保真职责，包括评估提供者提出所有未来付款和判断费用，委员会和其他费用是否合理的能力。甚至是审慎退休向确定的缴纳计划提供的年份，它管理依靠计划提案国作为信因。
The DoL guidelines seem intended only to cover a sponsor that selects an out-of-plan annuity for participants or gives them a range of choices; once a selection is made, the plan transfers the employee’s assets to the annuity. An in-plan annuity that may have to pay out benefits for 30 or 40 years is a different matter.
“不幸的是，许多计划赞助商虽然有兴趣提供终身收入解决方案，但在没有明确的安全港的情况下不愿承担这一责任[规则]概述应该如何实现，”西雅图 - 退休收入解决方案总监Jeff Eng说 -基于资产经理Russell Investments。ENG表示，他与提供商的谈话使他说明了DOL预计赞助商对自己的尽职调查或雇用专家。“如果DOL提供明确的安全港，我希望看到采用这些解决方案的增加，”他补充道。（DOL没有评论是否将修改其指导方针。）
Aon Hewitt will offer guidance to fiduciaries that make the ultimate decision on annuities, says Steve Shepherd, a Norwalk, Connecticut–based partner with the consulting firm’s Hewitt Ennis-Knupp division, which helps plan sponsors with de-risking and asset distribution. Defined contribution sponsors have gone from requesting information about annuities to seeking aid in offering them, Shepherd notes. He suggests that sponsors treat an in-plan annuity like any other asset by asking their investment adviser to take on the job of fiduciary.
然而，最大的三个investment advisers- 保真投资，太平洋投资管理有限公司和T. Rowe Price - 即使他们向界定的缴费计划管理数万亿美元，也不为计划生育为单位提供服务。The Big Four Accounting公司也是如此：Deloitte Touche Tohmatsu，Ernst＆Young，KPMG和PricewaterHouseCoopers。
界定缴纳计划赞助商的若干顾问表示，他们向这些客户提供帮助参与者寻找计划外的年份。但赞助商应该要小心，LJPR，Michigan的财富管理公司Ljpr，福特汽车有限公司的特洛伊，洛伊州的洛伊茨的大型福尔摩特股份公司向界定的贡献计划迁移界定的贡献计划。“一旦您提供年金产品，您就会成为该产品的受托人，”他警告道。
参与者通过大型雇主购买年金来获得更好的交易。但对于赞助商来说，LabRecque认为捍卫法院的年金选择的成本可能超过员工的利益 - “特别是当你认为计划赞助商从界定的捐助战略开始界定的原因，就是脱节。“•
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