The plan wants to utilize a program that the TPA offers to do a financial analysis for each employee's retirement account. It is an employee education tool that basically tells them how much they should save and how much today's deferrals represent in tomorrow's dollars based on different assumptions and rates of return. I'm sure all of you have seen similar free calculators and reports at various websites.

The TPA charges a per participant fee for this, my question is since this will be passed out and reviewed at our employee education meeting, can we charge the fee to the participants? Or does this fall outside the scope of what is necessary and appropriate to administer the plan?