问题如下：
Among the listed sections of an IPS, which is most likely linked to the client's distinctive needs?
选项：
A. Statement of duties and responsibilities.
B. Investment guidelines.
C. Procedures.
解释：
B is correct.
The section of investment guidelines provides information about how policy may be executed, including investment constraints, which is linked to the investor's unique needs.
The section of procedures lists the steps to be taken to keep the IPS current and the procedures to follow to respond to various contingencies.
The section of statement of duties and responsibilities informs the duties and responsibilities of the client, the custodian of the client's assets, the investment managers.
老师，可以详细讲一下BC选项吗？有点失忆了
