"The proposed rule expressly clarifies that plan fiduciaries may never subordinate the interests of plan participants and beneficiaries in their retirement income to nonfinancial objectives.... In the rare circumstances where a plan fiduciary determines alternative investments to be economically indistinguishable, and one of the investments is selected based on nonfinancial or ESG factors, the proposed rule adds new language requiring fiduciaries to document why the investments were determined to be indistinguishable and why the selected investment was chosen."