Your efforts involved in managing your own retirement accounts do not constitute a business and, therefore, expenses that you have that are related to managing your retirement accounts are not business expenses. However, if you use money outside of the retirement accounts to pay for expenses such as management or account fees of your retirement accounts, these expenses can be deducted as investment expenses on Schedule A subject to the 2% of AGI floor.
As Carl said, what you do with the money after being distributed from your retirement accounts is entirely separate.
