The IAA, however, excludes from its definition of an investment adviser "any broker or dealer whose performance of such services is solely incidental to the conduct of his business as a broker or dealer and who receives no special compensation thereof." Banks, publishers, and government security advisers are also excepted from the Act. Those who call themselves "financial planners" may, under certain circumstances, be considered investment advisers under the Act. The difference between a financial planner and an investment adviser, as it relates to the IAA, is also addressed in the aforementioned Release 1092.