; best interest recommendation Section 4975(e) of such Code is amended by adding at the end the following: (10) Investment advice (A) In general For purposes of this section, the term investment advice means a recommendation, communicated electronically, on paper, or orally, that— (i) relates to— (I) the advisability of acquiring, holding, disposing, or exchanging any moneys or other property of a plan by the plan, plan participants, or plan beneficiaries, including any recommendation whether to take a distribution of benefits from such plan or any recommendation relating to the investment of any moneys or other property of such plan to be distributed from such plan; (II) the management of moneys or other property of such plan, including recommendations relating to the management of moneys or other property to be distributed from such plan; or (III) the advisability of retaining or ceasing to retain a person who would receive a fee or other compensation for providing any of the types of advice described in this subclause; and (ii) is rendered pursuant to— (I) a written acknowledgment, provided electronically or on paper, that the person is a fiduciary with respect to the provision of such recommendation