MIRA provides ERISA 3(38) fiduciary services to qualified retirement plans by acting as the sole decision maker for investment selection, monitoring, and replacement. As an independent fiduciary, MIRA assumes sole responsibility and liability for investment decisions, relieving plan sponsors of fiduciary responsibility. MIRA's professionals include attorneys, enrolled agents, CPAs, and those with designations like AIF, AIFA, CIMC, CFP, and QKA to ensure plan compliance.