With the SEC's failure to bring the hammer down on the use of soft dollars, a resurgence of the practice is on the horizon. The Financial Times spotlighted a study by Greenwich Associates, which found that as of last February, 62 percent of used soft dollars, down from 80 percent three years prior. But the study also found that in recent months, there's been a sharp change in attitudes toward soft dollars, with institutions predicting that soft dollars will account for 10 percent of total commissions in the coming year.  

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