This document is about a RAND report analyzing the potential economic effects of a proposed Department of Labor rule that would redefine the circumstances under which organizations and individuals are considered to be "fiduciaries" by reason of giving investment advice to individual retirement account (IRA) holders. The report reviews the legal and regulatory background, considers whether conflicts of interest currently affect the behavior of financial advisors, examines potential industry responses to the proposed rule, and analyzes how the adoption of the rule would affect the well-being of retail IRA investors.