This document is about the testimony of Dennis Simmons and Michael Kreps on behalf of the Committee on Investment of Employee Benefit Assets (CIEBA) before the ERISA Advisory Council. Simmons and Kreps discuss CIEBA members' experience with brokerage windows, including the prevalence of such accounts and the reasons plan fiduciaries offer them. They caution against the Department of Labor imposing new burdens or responsibilities on plan fiduciaries with respect to brokerage windows, arguing that brokerage windows serve an important purpose in allowing plan sponsors to respond to participant requests for specialized investment options.