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Scott Simon Article Archive

How to Minimize Uncompensated Risk
The Law of Trusts Is the Foundation for Prudent Fiduciary Investing

The Risk/Return Tradeoff and Modern Prudent Fiduciary Investing

An Introduction to Modern Prudent Fiduciary Investing

403(b) Plans Not Adding Up

On Bernie Madoff and Working Longer

Why Target-Date Funds Miss the Boat

 Revisiting Target Date Retirement Income Funds       

The SEC Should Try Enforcing the Investment Advisers Act of 1940  

An SEC Commissioner's Misfires   

An Improvement on Regulation Best Interest    

The Case for Dollar-Cost Averaging         

About That Best Interest Rule      

Why Diversification Pays in Rising Markets, Too

Ground Zero for Prudent Fiduciaries        

Partnering With the Right HSA Provider  

Should You Manage Health Savings Account Assets?    

When an HSA-First Strategy Makes Sense          

For Some, HSAs Offer a 'Quadfecta' of Tax Benefits     

The Deal With Health Savings Accounts  

What's Wrong With Third Party 3(38) Investment Managers?

Do We Need a 'Harmonized' Fiduciary Standard?         

When Holding a Single Stock Isn’t Imprudent   

Flexibility's Role in Modern Prudent Fiduciary Investing          

Fiduciaries, Look to the Law of Trusts as Your Guide    

Final Thoughts on the DOL Rule--for Now          

The Ins and Outs of the DOL’s Best Interest Contract Exemption      

Safe Harbors and Exclusions in the DOL's Fiduciary Rule        

Breaking Down the 3 Key Elements of the DOL Fiduciary Rule

Who Does the DOL's Conflict of Interest Rule Apply To?         

The Reason for the DOL Rule: IRAs         

Understanding the DOL's Conflict of Interest Rule        

The Future and the Past of Performance  

The Secret to Prudent Retirement Investing      

The Futility of Chasing Returns    

When Fine Print Doesn't Cut It     

How Not to Operate a 401(k)

Stable Value Funds: A Fiduciary Quandary        

Stable Value Funds in the Litigation Crosshairs  

Ignoring the Noise of Financial Markets   

Target Date Income Funds: A Viable Alternative to Annuities in Retirement Plans     

Dear Ms. Miller: The Fiduciary Model and Your Company's Retirement Plan   

How We Got From There to Here in the Fiduciary Wars

When Non-Fiduciaries Hold the Fiduciary Keys   

Disclosure: The Riddle Wrapped in a Mystery Inside an Enigma        

The Next Steps for K-12 403(b) Reform  

A Way Around Costly 403(b) Plans         

Reforming K-12 403(b) Plans       

Anatomy of a No-Brainer   

Fiduciary Definition Has Another Charlie Brown Moment        

Real Reasons to Be Offended        

Revisiting K-12 School District 403(b) Agreements      

A Taxing Investment Issue for Fiduciaries        

Two Different Business Models, Two Different Outcomes for Investors          

A Closer Look at a New Weapon in the Fiduciary Wars  

Redefining 'Choice' in Retirement Plans  

The Conundrum of Mary Jo White

W. Scott Simon is an expert on the Uniform Prudent Investor Act and the Restatement 3rd of Trusts (Prudent Investor Rule). He provides services as a consultant and expert witness on fiduciary issues in litigation and arbitrations. For more information, visit Prudent Investor Advisors, or email The views expressed in these articles do not necessarily reflect the views of Morningstar.



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