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The Costs and Benefits to Fund Shareholders of 12b-1 Fees: Fund Flows, Expenses and Returns (PDF)
Lori Walsh, Financial Economist, U.S. Securities and Exchange CommissionLink to more items from this source
May 13, 2004

29 pages. Excerpt: In all, the evidence demonstrates that 12b-1 plans are successful at attaining faster asset growth; however, shareholders do not obtain any of the benefits from the asset growth. This result validates the concerns raised by opponents of 12b-1 plans about the conflicts of interest created by these plans.

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