The Department of Labor is striving to ensure that those providing professional advice about retirement savings are acting within the best interests of their clients. However, the Labor Department faces significant challenges in its efforts to implement such a fiduciary rule. The House recently passed a bill that would delay the proposed rule. Also, concerns are growing that the rule could hurt small investors. The AICPA believes that CPAs who perform valuation services for employee stock ownership plans should not be defined as fiduciaries under the Employee Retirement Income Security Act.