"The first test was relatively simple -- performance relevant to its benchmark the most recent five year period.... The second test was for prudence in terms of cost efficiency, using a fund's R-squared rating and subsequent effective annual expense ratio.... [F]iduciaries and investors can perform a meaningful analysis by simply investing a little time in looking up the relevant numbers through free online sources such as Morningstar and Yahoo. The investment in time may prevent unnecessary financial losses and improve one's overall financial security."