(b) Among other relevant matters, such written policies and procedures should address, where appropriate:

1. (1) The selection of persons to effect securities transactions and the evaluation of the reasonableness of any brokerage commissions paid to such persons (including the factors considered in these determinations);
2. (2) Any acquisition of services or products, including research services, in return for brokerage commissions;
3. (3) The allocation of research or other services among accounts, including those which did not generate commissions to pay for such research or other services; and
4. (4) The need, in appropriate instances, to make disclosures concerning such policies and procedures to prospective and existing customers.