My understanding is that a business setting up a SIMPLE IRA can get a start up cost credit per form 8881.  However, what is an ordinary and necessary expense for establishing a plan for a small business with a few employees? I'm just trying to see if this would be applicable for my small business if I setup a plan.  Does anyone have typical examples of an ordinary and necessary expense for a small business with just a couple of employees?  Thanks!

"Qualified start-up costs are any ordinary and necessary expenses paid or incurred in connection with establishing or administrating the plan or retirement-related education of employees for the plan (IRC §45E(d)(1))."