The term "financial" shall not include any action taken, or factor considered, by a fiduciary with any purpose to further social, political, or ideological interests. A fiduciary may reasonably be determined to have taken an action, or considered a factor, with a purpose to further social, political, or ideological interests based upon evidence indicating such a purpose including, but not limited to, any fiduciary commitment to further, through portfolio company engagement, board or shareholder votes, or otherwise as a fiduciary, any of the following beyond what controlling federal or state law requires: [...] Access to abortion, sex or gender reassignment treatment, or transgender surgery