So, what are some early anecdotal results of the 408(b)(2) requirements among plan fiduciaries? That depends on whether the fiduciary is diligent or not, according to new research by the law firm Bryan Cave. Overall, very few plan sponsors were able to determine on their own whether their fees were reasonable, with some relying on conflicting advice from their service providers. Most indicated that that the disclosures were too complex to understand; as a result, not many of them made changes. But diligent fiduciaries relying on experienced third-party advice had a different experience.