This in an interesting article even though it hypothesizes analysis rather than performing it.

FORBES: "Grazing," Photocopying And Other Tricks Inflate Legal Bills

For purposes of this article we would like to introduce a new and more useful perspective for pensions in their analysis of soft dollars or any other brokerage issue.

FORBES: Pensions and Brokerage: The Brokerage Battlefield Revisited (October 1, 2000)