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DOL Final Rule on ESG Factors to Take Effect February 1, 2023 (PDF)
Latham & Watkins 
[Guidance Overview] Jan. 25, 2023 10 pages. "Although the Final Rule removes the requirement to document ESG considerations, fiduciaries would be well-advised to document their processes and reasoning for determining that consideration of ESG factors were relevant to the risk-return analysis in the event these decisions are later challenged." |
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