There’s an exception at the federal level: 401(k) fees are deductible to employers. If you own a business or are self-employed and sponsor a 401(k) plan, the plan administration fees, trustee fees, and other costs you pay can typically be treated as ordinary business expenses.
Section 162 of the tax code lets businesses deduct “ordinary and necessary” expenses, and that includes the cost of running a retirement plan for employees.
there would be an issue if the CFP managed your personal IRA's and charged the fee to the corporation.
