Has anyone considered what you will be charging to administer a Roth 401(k)?

Discussion of actual fees may be considered collusion and restraint of trade, so we all have to be very careful.

The answer lies with:
What flexibility are you going to permit in your documents? That is, employee choice of what accounts are going to be involved in corrections, or locked in the documents?

What are your controls going to be on distributions? Do you want to verify the recipient account is a valid Roth account or is that the participant's job.

How are you planning to handle the payroll functions?

There are other considerations, but it is easy to see that Roth Accounts are easily double the work of a normal account. And note that the IRS WILL be asking about them on the 5500.

So, you have document fees to consider - normal amendment charge or more?

You have annual base administration fees to consider.

You have annual per head fees to consider - all or only those with a Roth account.

And you have distribution fees to consider- again only Roth accounts or entire plan with a Roth feature.

And take over plans! And training and checking on your staff.

I foresee significant increases in our fees.