"For plan fiduciaries, receiving a Section 408(b)(2) disclosure is only the first step in a process, and not a goal in and of itself. Plan fiduciaries must review these disclosures to determine if the services being delivered are necessary for administration of the plan and if fees are reasonable in relation to comparable third-party arrangements. And because many fiduciaries are receiving this level of detail for the first time, they should also ensure that these agreements reflect their understanding of plan services and costs."