This duty requires a fiduciary to act fairly with respect to each class of beneficiaries, consistent with the terms of the governing document.

The duty described emphasizes the importance of fairness and balance when managing assets or interests among different classes of beneficiaries, which aligns perfectly with the concept of the duty of impartiality. This duty mandates that a fiduciary must not favor one group of beneficiaries over another, ensuring that the rights and interests of each group are considered equitably in accordance with the governing document's provisions.

The ruling requires that a fiduciary approaches their responsibilities with an even-handed perspective, which is crucial in settings where multiple beneficiaries may have different interests or needs. By upholding the duty of impartiality, a fiduciary can build trust among beneficiaries, providing assurance that their respective interests will be handled judiciously and fairly.

In contrast, the other duties listed do not align with the specific requirement for impartial treatment. The duty of undivided loyalty focuses on avoiding conflicts of interest, the duty of prudence relates to making careful and considered decisions in managing assets, and the duty to complete and render accounting pertains to the fiduciary's obligation to provide thorough reports of their management activities. While all these duties are essential components of fiduciary responsibility, they do not specifically emphasize the need for fairness across different beneficiary classes as the duty of impartiality does.