Are fees paid to eg CIBA and other plan groups where plan investment managers meet to hear about the latest and greatest payable from plan assets or only by the plan sponsor?

Are they neccessary for the administration of the plan?

I'd think you would have a very hard time explaining why the plan paid for education of the adminstration staff to an auditor. Just my opinion though - other thoughts?

I think E Read has the right analysis--is it neccessary for the administration of the plan.

However, I know of many multiemployer plans that pay for seminars and continuing education for Plan employees. Also, many multiemployer plan Trustees go to educational conferences once a year and have their expenses paid from the Plan. I think that at the annual International Foundation of Employee Benefits Conference the itemization of expenses and reasonable expense rules is one of the first things that is emphasized to trustees and other plan employees who attend on the "plan's dime".