"[It] can be argued that a fiduciary's duty of prudence and the duty to avoid unnecessary costs requires that a fiduciary factor in an investment's implicit costs.... Many expect SCOTUS to uphold the notice pleading rule generally applied in the courts. If so, it would make sense that the Court will also rule that plan sponsors, rather than plan participants, have the burden of proof with regard to causation, or the prudence of their plan's investment options."

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