Operational challenges come with offering advice.
The financial services profession is debating
whether or not a practitioner is acting as a fiduciary when he or she
delivers advice and services to clients. Let us address this issue
briefly and then move on to the bigger issue of how to deal with this
once you determine that you are, in fact, acting as a fiduciary. (And,
you probably are.)
Defining a fiduciary might be as simple as saying it
is a person who has legal and/or moral responsibility for managing
someone else's money. If we accept this broad definition, then most
financial advisors would be considered fiduciaries, including wirehouse
brokers.
A registered investment advisor (RIA) is always a
fiduciary; for the dually registered broker/RIA, one would need to
study the client services agreement to determine whether a fiduciary
relationship exists. An investment consultant could be deemed a
fiduciary:
When the consultant has discretion over a client's assets.
When the client is dependent upon the consultant's advice.
When the consultant is providing a client with comprehensive and continuous investment advice.
When the consultant is providing an ERISA client with investment advice and is receiving a fee.
When the consultant is an RIA.
A specific example related to advice might be in the preparation of a written financial plan. Do you:
Offer considerations (different choices for the
client to choose from without specifically influencing the client's
decision over which choice)?
Or:
Do you make specific recommendations related to
the client's situation and needs (using words such as, "we recommend"
or "invest in" or similar words)?
One caution is to avoid getting too caught up in the
semantics of fiduciary status. You may be deemed to have a fiduciary
relationship with a client regardless of how you word your financial
plan if you are otherwise acting on behalf of the client in a fiduciary
manner.
A wealth of regulations and case law support the
definitions and determination of fiduciary status. For beginners, the
Uniform Prudent Investor Act (1995) (UPIA), Management of Public
Employee Retirement Systems Act (1997) (MPERS) and even the Employee
Retirement Income Security Act of 1974 (ERISA) all contain provisions
that support the definition and role of the fiduciary. Abundant case
law further illustrates fiduciary status.
If you find yourself thinking that you are probably a fiduciary, do not
despair. You are among more than five million men and women in this
country who serve as such. The significance of being a fiduciary is
that the practitioner first must acknowledge and disclose to the client
that fiduciary relationship. This can and should be documented in a
client services agreement (and/or engagement letter, if used). It
should also be disclosed in the RIA ADV form. Further, it should be
discussed with a client on an ongoing basis. If the language of
fiduciary responsibility is incorporated into your communications with
clients and prospects, and your required disclosures are followed
diligently, rather than being a drawback to your practice it could
become a marketable advantage.
Fiduciary standards of care also represent industry
best practices, and provide a foundation and framework for a
procedurally prudent investment process.
Defining your firm's fiduciary responsibilities will
assist your firm in understanding the breadth and scope of your
investment duties and help to improve communications with your clients
and prospects. It also helps to improve long-term investment
performance by imposing a disciplined operational process to the
management of your client's investments. Moreover, operating as a
fiduciary, following fiduciary principles and marketing yourself to
clients as a fiduciary just might set you apart from the competition.
The Center for Fiduciary Studies (www.fi360.com), a
nonprofit center associated with the University of Pittsburgh, has
developed a Five-Step Investment Process that follows Uniform Fiduciary
Standards of Care. The five-step process is:
1. Analyze Current Position. Analyze the client's
current investment activities, strategies and policies; review short-,
intermediate- and long-term cash flows (contributions and
disbursements); review legal and legislative constraints.
2. Diversify: Allocate Portfolio. Create the investment mix best suited to the needs of the client.
3. Formalize Investment Policy. Write an investment
policy statement (IPS) that reflects the investment mix, risk
considerations and fiduciary standards applied. (This step and Step 5
are also an opportunity to reconfirm goals and objectives.)
4. Implement Policy. Reposition client assets, invest monies, etc.
5. Monitor and Supervise. Establish a specific
schedule to oversee the accounts and provide feedback to the client.
The five-step process, shown above, probably does
not look much different from what you may already be doing with your
clients. The difference lies in how you document these steps to the
client.
The fiduciary process also suggests that those
practitioners who "bundle their fees" should consider developing an
"unbundled" or a la carte pricing structure. This is where fees for
each aspect of investment advice and management are delineated clearly
for the benefit of client understanding.
The same would also apply to bundled investment
opportunities. Breaking out the various costs of such investments offer
the opportunity to investigate whether or not one or more components of
the fees are unreasonable. With wrap-fee investments, variable
annuities and separately managed accounts (SMA) and others, you may
need to account for layers of management fees. Separating these for the
benefit of clients can help them better understand what these fees are
and why they are imposed. It also may assist in indemnifying the firm
against the risks associated with not fully disclosing such fees.
Evaluating and/or choosing investments for your
clients could enter a new dimension with the added issues of fiduciary
standards of care. With the standards of care, the practitioner will
need to look beyond just a strategic asset allocation based on client
risk factors, investment performance or even Monte Carlo simulations
and investigate such things as a range of expense ratios (with mutual
funds), manager structures (with mutual funds, separate accounts, etc.)
and performance differentials (published performance contrasted with
individual client results).
Another fiduciary consideration in the investment
selection and/or monitoring process is best execution. In seeking best
execution, money managers should take into consideration commissions,
strike price of the security and the quality and reliability of the
trade.
The fiduciary is not required to seek the lowest
commission, but he/she must justify paying more for a service. Having
these additional considerations is an advantage, as it standardizes the
investment selection process with the first consideration of protecting
the client.
Positioning yourself as a fiduciary (and following
fiduciary standards of care) also may result in cheaper errors and
omissions insurance in the future. The Center for Fiduciary Studies has
lobbied E&O providers to offer discounts to practitioners who
follow and diligently document fiduciary standards of care. Once
E&O providers recognize the reduced risks associated with such
practitioners, embracing your role as a fiduciary may not only provide
your clients with value, it could also result in lower costs, less risk
and greater practice efficiency.
David Lawrence, AIF (Accredited
Investment Fiduciary), is a practice efficiency consultant and
president of David Lawrence and Associates, a practice-consulting firm
based in Lutz, Fla. (www.efficientpractice.com) David Lawrence and
Associates offers a variety of consulting services including technology
consulting related to the financial planning process and investment
management.